– see also Enterprise zones; Industrial buildings allowances; Non-residential buildings

Capital allowances

Commentary – Chanda on Property Investment 8.1

Interpretation of contract for sale of property

Conflicting interaction of general and special conditions

Case Law – CLP Holding Company Ltd v Singh & Anor [2014] BVC 40

Lease, turnover rent, inclusion of VAT

Case Law – Debenhams Retail plc & Anor v Sun Alliance and London Assurance Co Ltd. [2005] BVC 495

Offshore trusts – CGT (changes from 2019)

Commentary – Woolley on Financial Planning with Trusts 16.5.1

Sale/purchase of opted freehold property in the UK, inclusion of VAT

Case Law – CLP Holding Company Ltd v Singh & Anor [2014] BVC 40 ; Hills & Anor [2014] TC 03770

SDLT rates and bands

Commentary – Chanda on Property Investment 4.3.2

Sectors (overview)

Commentary – Chanda on Property Investment 1.3

Value added tax interaction with stamp duty

Legislation/Regulatory – SP 11/91