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 July 2019

eNews – July 2019

In this month’s eNews we report on the tax gap, preparing employees for EU exit and the latest on MTD for VAT. We also update you on the latest guidance ... Read more

20 June 2019

eNews – June 2019

In this month’s eNews we report on the latest OTS report on simplification of everyday tax for smaller businesses as well as HMRC tackling dishonest dog breeders. We also update ... Read more

Mander Duffill wins Civic Society Award

Mander Duffill were delighted to be presented with a 2019 Conservation & Environment Award for the conversion of the old Post Office building into offices. Julian Duffill, Managing Partner, collected ... Read more