We are delighted to share that Marc Selby’s article Ask an expert: A case study on de-enveloping has been published in the 17th November print issue of Tax Journal.

Save the date for our upcoming Legal Insights seminar on Stamp Duty Land Tax. On 29th June, Laytons ETL Partners, Honey and Marc, will explore all you need to know about SDLT.

Changes to the process to grant options under an EMI scheme were announced by the government in the Spring Budget.

The corporate team at Laytons ETL are delighted to have advised Planit Testing, an Australian headquartered global leader in quality engineering and application testing services, and part of the Toyko based NRI Group, on its acquisition of Shift Left Group, a Yorkshire based quality specialist.

Tax Partner, Marc Selby has been featured in Telegraph Money in an article highlighting home buyers using a “granny annexe loophole” to cut their stamp duty bill have faced a crackdown from the taxman amid a rise in false claims.

The Government has published draft legislation which will introduce two important and welcome changes to the current capital gains tax (CGT) rules under which (a) the period for no gain/no loss transfers between separating and divorcing couples and (b) principal private residence (PPR) relief where one spouse or civil partner leaves the family home is to be extended.

Tax Partner and Chair of the Chartered Institute of Taxation’s Property Taxes Committee, Marc Selby warns of the potential risks and unfairness in HMRC’s proposals to amend the rules for claims for SDLT multiple dwellings relief (MDR) and the SDLT treatment of “mixed-use” property.

Tax Partner, Marc Selby provides his views on the Stamp Duty Land Tax holiday, SDLT non-resident surcharge and multiple dwellings relief, ATED and the payment of CGT on disposal of residential property.

UK insurance and financial services businesses operating in the EU are due to lose their right to passport their Regulatory authorisations to another EU State on 31st December 2020.

This update comments on the latest developments including the shortening of filing and payment window to 14 days from the effective date, what is a “major interest”?, bare trusts and first time buyer’s relief and the Supreme Court decision in Project Blue.

This update comments on the latest SDLT and ATED developments including first time buyer’s relief, higher rates (or 3% surcharge) for additional dwellings (HRAD), SDLT Manual updated to incorporate guidance on HRAD...

Employment lawyers and HR teams are well acquainted with the routine dance involved in the negotiation of settlement agreements. However, it is important to note that HMRC has decided to make some changes which will affect some of the steps taken when negotiating exit payments.

This update comments on latest developments including: higher SDLT rates on purchases of additional residential properties: what counts as a “major interest”? and residential property: whether land which adjoins a dwelling forms part of its “grounds”.

Making an investment into another state, known as foreign direct investment (“FDI”), generally carries a significantly different risk profile from investment in an investor’s domestic market. 

HMRC’s guidance on the higher rate, originally published in March 2016, was updated in November 2016. Those who have not yet read the updated guidance are advised to do so.

The Autumn Statement, presented by the Chancellor on 25 November 2015, included some significant announcements on SDLT on which we commented previously. 

On 28th December 2015 the government published a consultation document on the proposal, previously announced by the Chancellor in the Autumn Statement on 25th November 2015 ...

On 9th December the government published draft legislation to extend reliefs from the 15% SDLT rate and ATED together with a policy paper.