Summary of recent private client and Entrepreneurial Business direct tax cases – summer 2019

This article summarises a number of recent private client and entrepreneurial business tax cases. For a further discussion of the implications of these cases for your circumstances, please get in touch with a member of the Mazars personal tax or...

HMRC publishes new guidance on the definition of ‘garden and grounds’ for SDLT purposes

HMRC has issued new guidance on what it views as acceptable for garden and grounds accompanying a residential property and what is other land with a non-residential purpose. The new guidance is set out on HMRC manual pages SDLTM00440 to...