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
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.
Download the exclusive Xero
free report here.
