Continue reading "Tax: Taxpayer wins right to reclaim overpaid SDLT"
This post is only available to members.
Tax: Taxpayer wins right to reclaim overpaid SDLT
The grant of a lease may now be the ‘transfer of a business as a going concern’ for VAT purposes. Jessica Ganagasegaran reports ‘HMRC now accepts that if the transferor of a property letting business retains a small reversionary interest in the property transferred, this will not prevent a TOGC.’ Following the taxpayer’s successful appeal …
Cases Referenced
Cases in bold have further reading - click to view related articles.