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Thousands of homeowners hit with additional stamp duty liability
George Bull

31 January 2018

According to the government’s quarterly stamp duty statistics, the additional 3 per cent Stamp Duty Land Tax (SDLT) charge aimed at people buying second homes or buy-to-let properties raised £2.05 billion stamp duty in 2017.

Do tax subsidies for housing really skew the investment landscape?

04 May 2016

A recent report from the National Institute of Economic and Social Research argues that tax subsidies for housing are causing households to concentrate on buying property at the expense of other, more economically productive, forms of long-term saving. It’s an interesting, albeit flawed, line of argument, but isn’t there one very important factor missing from their reasoning?

If you’re a tax inspector, what’s not to like about property

17 March 2016

Tax authorities love property. You can see it, value it and send tax demands to the occupiers. It was therefore no surprise that in his Budget 2016 speech, after years spent increasing the tax yield from residential property, the Chancellor turned his attention to commercial property.

Heads we win and tails we refuse to lose – the increasing defence of ‘unjust enrichment’

15 December 2015

It’s taken four long years, but at last members’ golf clubs may now receive the repayment of VAT they overpaid on visitors green fees. So why has it taken so long? The reason is because HMRC said any repayment may ‘unjustly enrich’ the golf clubs. But the tax man can’t use this defence in all circumstances, and here we explain why…

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