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
| 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
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
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