Investments

Inheritance tax implications of the diversification of activities

Will a substantial pay rise lead to an excessive tax liability?

Is there an easy way to arrive at a property valuation on death?

Could entrepreneurs’ relief apply to shares in a property-owning business?

Enterprise investment schemes could be HMRC’s next anti-avoidance target

M Hargrove (TC4035)

The rates for Scotland’s land and buildings transaction tax (LBTT) have been announced.

Details of the tax – the first to be introduced by Scottish parliament in 300 years – were unveiled in Scotland’s draft Budget for 2015/16.

Stamp duty penalties revised

IHT business property relief on AIM shares can be lost easily

Can a retirement pot be assigned to a spouse or civil partner to reduce tax?

Management of farmland can be crucial to agricultural property relief claims

The latest pension schemes newsletter from HMRC, issue 65, includes the following information.

RPSCOM100(Z) deadline

The 2013/14 RPSCOM100(Z) for registered pension schemes operating relief at source should be submitted to HMRC by 6 October 2014. Failure to file in time will result in subsequent monthly repayments claims being suspended until the completed form is received.

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