Accessibility links

Capital taxes

This group of factsheets covers taxes on the disposal, generally by way of sale, of capital assets and the taxes due on death.

Capital gains tax

A capital gain arises when certain capital assets are sold at a profit. We consider the taxation of gains and outline the reliefs available.

Capital gains tax and the family home

We consider whether any tax is due on the sale of the family home and the availability of principal private residence and other reliefs.

Inheritance tax - a summary

Inheritance tax (IHT) is levied on a person’s estate when they die and on certain gifts made during an individual's lifetime. We set out the principles.

Inheritance tax avoidance - pre-owned assets

We consider the Pre-Owned Assets rules, along with the rules for determining the income tax charge levied on the previous owner of an asset.

Land and Building Transaction Tax

Land and Buildings Transaction Tax (LBTT) is payable by the purchaser in a land transaction which occurs in Scotland. This factsheet summarises the rates of LBTT which apply.

Land Transaction Tax

Land Transaction Tax (LTT) is payable by the purchaser in a land transaction which occurs in Wales. This factsheet considers the key principles and requirements.

We look at the key areas to consider for the purchaser in a land transaction, whether this is buying a house or creating a lease or assigning a lease, a purchaser is required to pay Stamp Duty Land Tax (SDLT).

Trusts

We consider the basic principles of Trusts, looking at what they are, along with a range of anti-avoidance measures aimed at preventing exploitation of potential tax benefits.

Peplows Property — FREE INITIAL REVIEW

Contact us for a free initial review.

learn more

Latest Blog Posts

05 Aug 2020

SDLT Non Residents

The proposed additional 1% surcharge for non UK residents purchasing UK residential property has not been included in the draft 2020 Finance Bill.

01 Aug 2020

Intestacy

For sole Director/Shareholders of Limited Companies, it is essential that you have a Will such that, on your death, Executors can step in and run the Company.

Accessibility links

Capital taxes

FREE INITIAL REVIEW

Latest Blog Posts

SDLT Non Residents

Intestacy