4 articles tagged with Commercial Property.
How Land and Buildings Transaction Tax applies to commercial and non-residential property purchases in Scotland in 2026/27 — separate rates and bands from residential LBTT, plus lease transactions.
How Land Transaction Tax applies to commercial and non-residential property purchases and leases in Wales in 2026/27, and how it differs from residential LTT and from LBTT in Scotland.
Mixed-use properties attract lower commercial SDLT rates rather than residential rates. Learn what qualifies, how HMRC is challenging claims, and the risks for flats above shops and farmhouses.
Commercial property is VAT-exempt by default. The Option to Tax lets owners charge 20% VAT and recover input tax. Here is how OTT, the CGS and TOGC rules work in 2026.