Investors Relief

Investors Relief A new capital gains tax relief for investments in qualifying shares of a trading company was introduced in Finance Act 2016. Investors’ Relief was introduced to provide an incentive for external investors to invest in unlisted trading companies over the medium to long-term. For a qualifying person selling shares, in order for investors’ relief to be available, the… Read More

Stamp Duty Land Tax (SDLT) – Probate Properties

Stamp Duty Land Tax (SDLT) – Probate Properties One of the biggest hurdles in these climates for businesses in property development is the Stamp Duty Land Tax (SDLT) payable on the purchase. However, there are reliefs that are available in relation to specific types of property such as probate properties whereby SDLT can be potentially avoided. Where a property trader… Read More