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This set of factsheets addresses taxes related to the disposal, typically through sale, of capital assets, as well as taxes owed upon death.
Capital gains arise when specific assets are sold at a profit. We examine the taxation of these gains and outline available relief options.
We review the tax implications on the sale of a family home, focusing on the availability of principal private residence and other reliefs.
Inheritance Tax (IHT) is applied to a person’s estate at the time of their death, and on certain lifetime gifts. We outline the key principles.
We explore the Pre-Owned Assets rules and discuss how income tax charges are applied to previous owners of assets.
Land and Buildings Transaction Tax (LBTT) is required for land transactions in Scotland. This guide summarizes the applicable rates and key considerations.
Land Transaction Tax (LTT) is payable on land transactions in Wales. We discuss the essential principles and requirements.
We highlight the key factors buyers must consider when entering a land transaction, including house purchases, lease creation, or lease assignments, all of which require payment of Stamp Duty Land Tax (SDLT).
We outline the fundamentals of Trusts, explaining what they are, while addressing anti-avoidance measures to prevent misuse of potential tax benefits.
