EJ Summers – Winner of Scottish Young Accountant of the Year Award
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Capital Taxes Helpsheets
Registration is required to access the individual helpsheets.
- A Guide to Stamp Duties An introduction to both SDLT on purchases and leases as well as stamp duty reserve tax on share transfers.
- An Introduction to Capital Gains Tax All the basics you need to know about CGT from what it is to the reliefs and exemptions available.
- CGT and Your Principal Private Residence At its simplest, there isn't CGT on a family home, but letting it out at sometime, second homes and large gardens can all change that.
- CGT Business asset disposal relief explained Business asset disposal relief (BADR) (formerly Entrepreneurs relief (ER)) is a 10% capital gains tax relief. It is available to individuals (or trustees in some circumstances) but not to limited companies.
- The Basics of Inheritance Tax Far more people are now creeping into the IHT net. This explains all the basics you need to know and the exemptions available.