Availability of relief for a mortgage early redemption penalty
Liability of income from assets owned jointly by spouses or civil partners
Project Blue Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)
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
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