Murray Beith Murray

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Additional Dwelling Supplement

Monday, 31 October 2016

Murray Beith Murray

Tax

As of 1 April 2016, the Land and Buildings Transaction Tax (Amendment) (Scotland) Act 2016 (“the Act”) introduced the Additional Dwelling Supplement (ADS) being an additional amount of Land & Buildings Transaction Tax (LBTT) payable when a residential property in excess of £40,000 is purchased in Scotland and ‘ a) at the end of the day that is the effective date of the transaction, the buyer owns more than one dwelling in Scotland or elsewhere and b) the buyer is not replacing their only or main residence’.

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Bond of Caution

Monday, 24 October 2016

Murray Beith Murray

Wills

“Be prepared and don’t throw [bond of] caution to the wind”

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Time to review your 2016 tax affairs

Thursday, 20 October 2016

Murray Beith Murray

Tax

With the 31st October paper filing deadline fast approaching, there is still time to have your tax affairs for the year to 5th April 2016 reviewed. If you don't already complete a Self Assessment Tax Return you may not realise that perhaps you should be.

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Do you use a company to hold your properties in the UK?

Friday, 07 October 2016

Murray Beith Murray

Tax

The Annual Tax on Enveloped Dwellings (“ATED”) was introduced in April 2013 as part of a series of measures designed to discourage corporate ownership of UK residential property.

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Inheritance Tax – Shortcomings of the New Main Residence Nil-Rate Band

Wednesday, 05 August 2015

Murray Beith Murray

Tax

In the Summer Budget, the Government formally announced their long promised plans to increase the Inheritance Tax threshold. In summary, your estate will be entitled to a new tax free allowance (the “MRNRB”) if a direct descendant inherits your home. This Blog will not outline the details of MRNRB but highlight some examples of individuals for whom it will provide little or no benefit:-

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Insights