Capital Taxes

Land and Buildings Transaction Tax

Land and Buildings Transaction Tax (LBTT) is payable by the purchaser in a land transaction which occurs in Scotland. These types of transaction would include a simple conveyance of land …

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Capital Gains Tax

A capital gain arises when certain capital (or ‘chargeable’) assets are sold at a profit. The gain is the sale proceeds (net of selling costs) less the purchase price (including …

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Stamp Duty Land Tax

Who pays the tax?
SDLT is payable by the purchaser in a land transaction occurring in England, Wales and Northern Ireland.
What is a land transaction?
A transaction will trigger …

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Capital Allowances

Overview
The cost of purchasing capital equipment in a business is not a revenue tax deductible expense. However tax relief is available on certain capital expenditure in the form of …

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News

11 September 2019

St Nicholas School defibrillator donation

Mander Duffill has become actively involved with St Nicholas School during the year, initially arranging a Community Day where members of the firm volunteered to help paint various outside areas ... Read more

10 September 2019

Mander Duffill Community Day – 29 August 2019

Volunteers from the firm spent a day at St Nicholas School in Chippenham, painting various outside areas to create a brighter and more stimulating playground. Each area of the playground ... Read more

5 September 2019

Enews – September 2019

In this month’s eNews we consider on Customs EORI numbers, calls to simplify apprenticeships and advice for trusts. We also report on the latest guidance for employers and a reminder ... Read more