Helen Coward writes for Tax Journal on conditional contracts and the time of disposal

Tax on UK real estate gains for non-UK resident corporates and funds

A look at the government's consultation proposing a further increase on SDLT payable on UK residential property.

The Morgan Motor Group brand is a symbol of quintessential British craftsmanship, elegance, performance and design.

Successful claims for judicial review in the tax context are few and far between. However, a recent decision shows that it can be done.