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
Inheritance tax implications of the diversification of activities
Could entrepreneurs’ relief apply to shares in a property-owning business?
Is there an easy way to arrive at a property valuation on death?
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
Management of farmland can be crucial to agricultural property relief claims
F Swain, H Swain, Clarisa Ltd (TC3896)
Lorna Watson (TC3738)
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