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The Autumn 2017 Budget has changed the VCT investment landscape

United Kingdom - March 5 2018 The Autumn 2017 Budget has changed the venture capital trust (VCT) investment landscape, introducing changes to the regime designed to restrict VCT…

Joanna Monaghan.

Three yearly returns for LBTT leases - are you ready to review?

United Kingdom - February 15 2018 Land and Buildings Transaction Tax (LBTT) is a tax on property transactions in Scotland, and applies to purchases of both residential and commercial…

Stephen Miller, Ann Stewart.

Budget analysis: What impact will the changes to personal taxation have?

United Kingdom - November 29 2017 At the end of the day, budgets always reflect the political climate of the country. The Chancellor is a member of a government unable to command a…

But it’s on the balance sheet - identifying partnership property

United Kingdom - November 13 2017 Where a farming operation is structured as a partnership, it is important to establish whether the underlying land is partnership property for a…

Richard Leslie.

Briefing note: Woodlands and Forestry

United Kingdom - June 21 2017 The UK tax code includes a number of special rules and reliefs that can apply to owners of commercial woodland. In this note we explore a number of…