The Knowledge Centre

Introduction Aah yes, a Business Property Relief (“BPR”) case. It must be either Furnished Holiday Lettings or Caravan Parks, I hear you ask. Well, not a million miles away. Here, in respect of the case of Bruce Firth and another v HMRC (“Firth”), we are talking about serviced apartments or, more grandly, aparthotels. Property activities […]

Building in your garden and tax Garden Grabbing in 2018 & Capital Gains Tax on Self Build Property; Taxation FAQs regards Gardens & Residential Developments The price of residential development land has soared in light of the demand for housing.One consequence has been a rise in homeowners selling off their gardens which can then be […]