Agricultural Property Relief

Agricultural property tax relief

APR is an Inheritance Tax relief that is based on the agricultural value of qualifying agricultural property when it is transferred, either in lifetime or on death. Provided such property is situated in the UK, Channel Islands, the Isle of Man or the European Economic area, the following assets may qualify for APR: agricultural land […]

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Buy to let investors – don’t pay too much stamp duty land tax!

As landlords will be aware, in addition to the normal rates of Stamp Duty Land Tax (SDLT) for residential properties, there is now  a 3% SDLT surcharge which is payable on the acquisition of  a second ‘dwelling’ (e.g. a home, a buy to let, a holiday let).   So how does this charge affect you […]

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Should you incorporate your Residential Property Letting Business?

If you own a business which lets out residential property, you will not be alone if you are finding it difficult to assess the impact of the many tax changes that have been made in recent years. It doesn’t help that some of these changes only affect incorporated businesses (limited companies) whilst others only affect […]

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