SDLT / LBTT / LTT: meaning of 'garden or grounds'

by Zigurds Kronbergs

  • Definitions
  • HMRC guidance/case law
  • Revenue Scotland guidance/case law
  • WRA guidance/case law

30 mins
Course status: Not started
Released in November 2024
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SDLT non-resident surcharge for corporate purchasers

by Zigurds Kronbergs

  • Introduction
  • Transactions to which it applies
  • Residence test
  • How it works

25 mins
Course status: Not started
Released in October 2024
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SDLT non-resident surcharge for individual buyers

by Zigurds Kronbergs

  • Introduction
  • Relevant transactions
  • Residence test
  • How it works

25 mins
Course status: Not started
Released in October 2024
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Property tax: furnished holiday lettings

by Andy Richens

  • Conditions of the regime
  • Reliefs currently due
  • Identify the changes
  • Transitional CGT provisions

25 mins
Course status: Not started
Released in October 2024
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ATED reliefs: part 2

by Zigurds Kronbergs

  • Identifying the reliefs
  • For whom and how they apply
  • Understanding the conditions
  • Claiming the reliefs

25 mins
Course status: Not started
Released in September 2024
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ATED reliefs: part 1

by Zigurds Kronbergs

  • Identifying the reliefs
  • Understanding when they apply
  • What happens on ‘break-down’
  • Claiming reliefs

25 mins
Course status: Not started
Released in September 2024
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Property tax issues: buy to let

by Andy Richens

  • Deductions -repairs
  • Deductions – relief restriction for finance costs
  • CGT and the residential landlord
  • Forms of ownership

25 mins
Course status: Not started
Released in April 2024
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Are you trading in property?

by Tim Palmer

  • Recent tax cases
  • Badges of trade
  • Tax implications
  • Making tax digital

55 mins
Course status: Not started
Released in March 2024
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Tax-free property income and gains

by Philip Spencer

  • Key situations
  • Main residence exemption
  • Non-resident owners
  • Finance costs

20 mins
Course status: Not started
Released in June 2023
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Buy to let: tax issues for private landlords

by Philip Spencer

  • Income tax and interest rates
  • Capital gains
  • SDLT
  • Individual v company ownership

25 mins
Course status: Not started
Released in April 2023
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Annual tax on enveloped dwellings (ATED)

by Tim Palmer

  • What is ATED?
  • Valuations and filing
  • Annual charge
  • Reliefs, nil returns and exemptions

25 mins
Course status: Not started
Released in March 2023
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SDLT/LBTT: mixed use property

by Graeme Connell

  • Definition and case law
  • Benefits and calculation
  • ADS in Scotland
  • Multiple dwellings relief

45 mins
Course status: Not started
Released in February 2023
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Property tax finance: corporates

by Philip Spencer

  • Unallowable purposes
  • Arm’s-length test
  • Lenders not subject to CT
  • Finance costs of more than £2m

20 mins
Course status: Not started
Released in January 2023
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SDLT: non-resident surcharge for corporate buyers

by Zigurds Kronbergs

  • Introduction
  • Applicability
  • Residence test
  • How it works

15 minbs
Course status: Not started
Released in November 2022
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Property tax finance: individuals and partnerships

by Philip Spencer

  • Tax reliefs
  • Financing
  • Holiday lettings/trade
  • Alternative finance

20 mins
Course status: Not started
Released in October 2022
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SDLT: non-resident surcharge for individuals

by Zigurds Kronbergs

  • Introduction
  • Relevant transactions
  • Residence test
  • How it works

20 mins
Course status: Not started
Released in August 2022
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Property tax: trading v property investment

by Philip Spencer

  • Individuals and non-corporates
  • Companies
  • Trading v investment
  • Badges of Trade

20 mins
Course status: Not started
Released in July 2022
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ATED reliefs - Part 2

by Zigurds Kronbergs

  • Identifying the reliefs
  • Which types of property?
  • The reliefs in detail
  • Claiming reliefs

25 Mins
Course status: Not started
Released in October 2021
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ATED reliefs - Part 1

by Zigurds Kronbergs

  • Identifying the reliefs
  • Property-rental business
  • Losing relief
  • Claiming reliefs

20 Mins
Course status: Not started
Released in July 2021
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