Heating in Homes

Currently Scotland’s 2.5 million homes account for 15% of Scotland’s Greenhouse gas emissions. The vast majority of these homes use mains gas for heating and only 11% have a renewable...

The Royal Family and Inheritance Tax

The death of his late Royal Highness Prince Philip, Duke of Edinburgh, has prompted some discussion in media circles about the payment of inheritance tax on death, with special reference...

Loss on sale of shares relief and the impact of falling valuations of shares in the context of legal rights calculations

The effects of COVID-19 have caused markets to be volatile and this has affected the value of investment portfolios and shareholdings.

Lifetime gifting: fall in value relief

There may be circumstances whereby someone gifts an asset other than cash (eg a house or shares) during their lifetime and this asset falls in value between the date of...