Categories Archives: Residential property

High value residential properties: consultation on annual charge and CGT extension

High value residential properties: consultation on annual charge and CGT extension HM Treasury published a consultation document on an annual charge for high value residential property owned by non-natural persons (companies, partnerships and collective investment vehicles) and measures to extend capital gains tax to the sale of residential property by non-resident, non-natural persons on 31 [...]

English Heritage publishes good practice guide for local heritage listing

English Heritage publishes good practice guide for local heritage listing On 18 May 2012, English Heritage published guidance on good practice relating to the creation and management of local heritage lists across England. The guide recommends that communities and local authorities jointly identify significant local heritage assets, and manage these assets through a local list. [...]