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Land & property

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

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

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