Inheritance of a Manx company
The rates and bands for residential property transactions subject to the Scottish land and buildings transaction tax have been revised, with an extra level added following advice from tax professionals. The new figures are set to apply from 1 April.
Getting to grips with new stamp duty land tax rules for residential property
Transfer of farmland out of a trust
Advantages and disadvantages of selling a property to a company
Opportunities for tax savings under the new regime
Can retirement funds now grow uninhibited and be used by the next generation?
| Property price (£) | Rate (%) |
| 0-125,000 | 0 |
| 125,001-250,000 | 2 |
| 250,001-925,000 | 5 |
| 925,001-1,500,000 | 10 |
| Over 1,500,000 | 12 |
Beware the ramifications of property transactions between connected parties
N S Philpott, D W Scott Law, D J McKillop, J B Law & V A Law (TC3969)
R and A Heler (TC4014)
Farm capital gains; It’s a gas; Pension plans; Plot development

