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Land & property

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.

Stamp duty penalties revised

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