Property Update – November 2014

This month, there have been two interesting cases to report on – one looking at Entrepreneur’s Relief and the other considering how to apportion development value across different elements of the property.

To date, we have yet to receive any updates on the various summer consultations and it seems likely that any such update will now be deferred until the Autumn Statement on 3rd December. In the next newsletter we plan to cover how the changes announced in the Autumn Statement will impact the real estate market.

Finally, on a slightly lighter subject, this month HMRC have also published their view on whether Christmas Trees are liable to Stamp Duty Land Tax!

Click here to download November’s Property Update newsletter.