Investments

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

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.

Transition to GOV.UK

How should the tax liability be calculated on a pension paid after death?

F Swain, H Swain, Clarisa Ltd (TC3896)

Are limited liability partnerships obliged to auto-enrol their individual members?

Lorna Watson (TC3738)