VAT Partner Len Dean reviews the rules for VAT zero-rating of college buildings, including the change of use and disposal provisions, taking account of recent developments.
Owners of second homes who try to claim their often-empty properties are holiday lets to obtain tax breaks will be forced to pay council tax under new rules from April 2023.
The SDLT rules are at times illogical and unfair, but there are a number of situations where property purchasers have gained an unexpected advantage over the years.