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Investments

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

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