Transfer of farmland out of a trust
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)
What to look for in the changing face of the ATED
Farm capital gains; It’s a gas; Pension plans; Plot development
Tread carefully when buying commercial property
C V Lott (TC4060)
Tax consequences of the changes to how pension pots can be accessed
Citizens Advice will provide the face-to-face pension guidance set to be launched next April, the Treasury has announced.
The free service is aimed to help workers understand their options as they approach retirement age, following the introduction of new pensions rules.
Citizens Advice will work with the Pensions Advisory Service, which will deliver guidance over the telephone.
An online offering is also planned by the government, which intends to legislate to underpin the guidance, making imitation of the guidance service a criminal offence.
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