Clare Munro

CLARE MUNRO warns of the unexpected stamp duty land tax charges that can arise on the incorporation of a business.

The effect of capital gains tax on estates is examined by CLARE MUNRO.

YOU WOULD HAVE to have spent the last decade in media-free exile not to be aware of the stratospheric appreciation in UK house prices in recent years. The impact on the Exchequer's inheritance tax take is well documented; the potential complications with capital gains tax following a death are not.