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The new Inheritance Tax band
The Budget – 8th July 2015
An additional nil-rate band was applied yesterday as a result of the emergency Budget. It applies when a property is bequeathed to a beneficiary following the owner’s death. This nil-rate band will be £100,000.00 in 2017 to 2018, £125,000.00 in 2018 to 2019, £150,000.00 in 2019 to 2020, […]
How will EPC changes affect landlords from April 2018?
The Energy Act 2011 introduces legislation relating to energy efficiency in buildings which will have an impact on the property market
From April 2018 at the latest, it will be unlawful to rent out residential or business premises which do not reach a minimum energy efficiency standard. It is likely that landlords of F- and […]
Stamp duty land tax – Disadvantaged Area Relief ends 6 April 2013
Disadvantaged Area Relief (DAR) which reduces the amount of Stamp Duty Land Tax (SDLT) payable in areas designated by the government as ‘disadvantaged’ is is being abolished for transactions completed on or after 6 April 2013.
All claims to relief for purchases of residential property where the effective date is before 6 April 2013 must be made on […]
The Budget 2013 – Stamp Duty Land Tax & Corporation Tax
Following the announcement of the budget yesterday, we have summarised a few points which are worth noting…
The current corporation tax rate is 24%.
The government has announced that this rate will be reduced to 21% for the tax year 2013 to 2014 and 20% for the tax year 2014 to 2015.
Statutory Residency […]