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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

5 December 2017

eNews – December 2017

In this month’s eNews we report on pertinent Budget announcements. We also report on the advisory fuel rates for company cars, rules for tax free Christmas gifts for employees and the ... Read more

24 November 2017

Budget Report 2017

Detailed Chancellor’s Autumn Budget 2017
Autumn 2017 Budget Summary
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22 November 2017

Budget Key Points 2017

Autumn Budget 2017
If the chancellor was asked to produce a Budget that would not rock the political boat, then it looks as if that is what he has delivered. ... Read more