It is not uncommon for overage agreements to be placed on land, particularly where it is felt there could be development opportunities in future and the vendor does not wish to miss out if these come to fruition. But how…
PKF Francis Clark's tax team has been strengthened by the appointment of Nicola Manclark as a partner at our growing Bristol office. Nicola previously worked in the legal sector as a corporate tax partner. She brings 20 years’ experience of…
Our much anticipated property seminar series kicked off today with property experts Heather Britton, Paul Bray and Ben Lee discussing SDLT, property incorporation and capital gains tax, as well as some predictions of what's to come that will impact the…
On 30 November 2021, HMRC published a consultation paper on proposed changes to two areas of the stamp duty land tax (SDLT) regime. The consultation seeks views on the current mixed-property transaction and multiple dwellings relief (MDR) policy and suitable…
On 30 November 2021, HMRC published a consultation paper on changes to two areas of the stamp duty land tax (SDLT) regime. The consultation seeks views on the current mixed-property transaction and multiple dwellings relief (MDR) policy and suitable alternatives.…
Today (Thursday 20 October) saw the last in our series of four tax webinars this week. Damian Lannon (Corporate Tax Partner) and Heather Britton (Tax Director, Property tax expert) were in conversation with Corporate Tax Partner, Stuart Rogers. Heather discussed…
Residential SDLT is set to become more complex from 1 April 2021 with the planned introduction of the new 2% surcharge for non-UK resident purchasers of residential property in England and Northern Ireland. The 2% surcharge will apply to most…
Residential property – nil rate band extension As widely anticipated, the stamp duty land tax (SDLT) ‘holiday’ for residential property purchases in England and Northern Ireland has been extended for a further three months until 30 June 2021. This is…
Merry Christmas! Our offices will be closed from 1pm on Christmas Eve, reopening on Tuesday 4 January.