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Ben Taylor
 

Changes to the Annual Tax on Enveloped Dwellings

  • Posted

Back in July 2016, I wrote about ATED and Mixed Partnerships , highlighting that the threshold on the charge to tax reduced from 1 April 2016. As a reminder, the Annual Tax on Enveloped Dwellings targets interests in high-value residential property held by...

Lasting Powers of Attorney reduction in registration fees

  • Posted

From 1 April 2017, the fee for registration of Lasting Powers of Attorney (LPA) and Enduring Powers of Attorney (EPA) was reduced from £110 to £82. Before an LPA can be used by the attorneys, it needs to be registered with the...

To RNRB or not to RNRB, that is the question.

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Back in August, Elizabeth Young wrote about the introduction of the new Residence Nil Rate Band (available here ) and noted some of the limitations, particularly for those who don’t have children and where the estate is worth more than £2m. ...

Stamp Duty Land Tax and Partnerships

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The SDLT legislation applicable to partnerships (which includes partnerships under the Partnership Act 1890 and Limited Liability Partnerships under the 2000 Act) is, in my opinion, the most complex area of the entire SDLT regime. The effect of these...

The Annual Tax on Enveloped Dwellings and Mixed Partnerships

  • Posted

Many of our clients have residential property held within a business structure for one reason or another. Mixed partnerships (i.e. partnerships of individuals and companies) are popular, particularly within the farming industry. Although ATED was brought in...