CGT

Harper Macleod said its corporate and M&A (mergers and acquisitions) team advised on 42 transactions in October, as business owners and acquiring companies acted ahead of Chancellor Rachel Reeves’ eagerly-awaited, maiden fiscal statement.

Why Budget triggered 'deal a day' for leading Scottish law firm

The timing of possible gifts and the passing of assets should be given careful consideration following Rachel Reeves’ Autumn Budget (Picture: Jordan Pettitt/PA Wire)

The devil’s in the Budget’s details - Alec Stewart

Euan Fernie

Putting new measures under the microscope

UK Budget could see Scottish entrepreneurs turn their back on country

How dogmatically ideological will Labour’s Budget be? Brian Monteith

Alastair Lindsay is managing partner, Gilson Gray Financial Management

Keeping abreast of the Budget speculation could pay dividends - Alastair Lindsay

Rachel Reeves takes questions from journalists after making her 29 July statement to Parliament in which she cancelled or delayed various infrastructure projects and axed universal winter fuel payments for all pensioners (Picture: Lucy North /Pool/AFP via Getty Images)

What can we expect from the first Labour budget since 2009?

Labour’s difficult start will look even worse by November Brian Monteith

CGT Catapult explains that the laboratory space is equipped with 'state-of-the-art' technologies. Picture: contributed.

CGT Catapult debuting Edinburgh laboratories to advance cell and gene therapies

Protestors take part in the 11th day of action after the government pushed a pensions reform through parliament without a vote, using the article 49.3 of the constitution, in Paris on April 6, 2023.

Airport traffic disrupted as rat catchers hurl corpses in French protests

The Scotsman Life Sciences conference 2022. Picture Phil Wilkinson

Life sciences conference report: Finding the right formula for further advances

Former Chancellor Nigel Lawson recognised the problem created by capital gains tax rates significantly below income tax (Picture: B Barrett/Express/Getty Images)

Martyn McLaughlin: Jeremy Hunt must deal with this massive tax dodge for wealthy

In full: Life Sciences 2022

Inspiring Edinburgh: Director of CGT Catapult Chris van der Walle explains the rationale behind establishing his firm in the Capital

Ad Feature Life Sciences: CGT Catapult in perfect position

Prime Minister Rishi Sunak alongside the Chancellor of the Exchequer, Jeremy Hunt holds his first Cabinet meeting. (Photo by Stefan Rousseau - WPA Pool/Getty Images)

Do the Tories have a death wish? - Brian Monteith

Prime Minister Rishi Sunak (centre), alongside the Chancellor of the Exchequer, Jeremy Hunt (centre right), holds his first Cabinet meeting in Downing street.

What is Capital Gains Tax? Jeremy Hunt tries to fix £50bn public finances hole

Dr Jacqueline Barry

Ad Feature Bridging the cell and gene therapy gap

Picture: RUKSUTAKARN studio/Shutterstock

In full: The Scotsman's Life Science 2021

Picture: Contributed

Ad Feature How the CGT Catapult plans to bridge the gap between scientific research and com...

In the case of property (excluding your main home), basic-rate taxpayers pay CGT at 18 per cent; higher-rate taxpayers pay 28 per cent.

Taking the hit and gifting property now could avoid big capital gains tax bill -...

Tax planning specialist Sheryl Macaulay has warned that property owners could face earlier bills than expected after a tax change.

Scots property investors issue stark stealth tax warning

Laura Falls, Legal Director at Addleshaw Goddard

CGT rise fears push mergers and acquisitions

Picture: Shutterstock

Watch your step with Capital Gains Tax property rules

There is a risk of increases in tax rates to fund the economic support provided during the pandemic.

Ad Feature AAB: Businesses should brace for Budget surprises

The question this week regards what you pay to Chancellor of the Exchequer Rishi Sunak in Capital Gains Tax. Photo by TOLGA AKMEN/AFP via Getty Images

Cutting through the confusion over capital Gains Tax on property sales - Gareth ...

Much of the wealth of this country is tied in with residential property, says Alexander. Picture: Lisa Ferguson.

Tax ‘solution’ that could bring the house down - comment

Capital Gains Tax could be increased to make up for Covid spending - but who wil...

David Alexander is managing director of DJ Alexander.

Property market should not be treated as a cash cow - David Alexander comment

If higher CGT is on the cards, it is likely to come sooner rather than later, says the property boss. Picture: Lisa Ferguson.

Landlord options if CGT goes through the roof - David Alexander comment

The situation facing one of my clients shows how landlords are being squeezed, says Alexander. Picture: Lisa Ferguson.

We must give tax incentives to landlord ‘veterans’ - David Alexander

Working towards the sale of a family business is a complex challenge.

Ad Feature AAB: tax planning pays when selling a family firm

Derek Gemmell is head of the Entrepreneurial Tax Team at Anderson Anderson & Brown

Derek Gemmell: New dawn for entrepreneurs’ relief after Budget

Rather than solve the UKs problems, Labours housing plan would crash the market, says Alexander. Picture: Contributed

David Alexander comment: Labour proposals would crash housing market

Losing private lettings relief will lead to a considerable hike in capital gains tax for 'accidental' landlords, says David Alexander. Picture: Contributed

David Alexander comment: Hammond's Budget hammers '˜accidental' landlords

A careful approach can be key to finding the right exit strategy for you

Ad Feature Edinburgh business owners: how to sell your firm and make a profit

"Individuals' needs will guide what is most appropriate for them."

Ad Feature Workers urged to plan retirement pot to cope with elderly parents

Brexit least of landlords' worries

Basic rate taxpayers receiving dividends of more than Â£5,001 in the tax year will need to use the self-assessment system to pay the tax

Beware financial pitfalls as new tax year looms

Anne Marie Renz: Osborne’s relaxed about capital gains tax

The Chancellor has only a few options open to him due to his failure to hit either his growth or borrowing targets. Picture: Peter Macdiarmid/Getty Images

Jeff Salway: 4 key areas Osborne could spring Budget surprise

How can happily married couples make the most of their romantic and financial statuses?

Peter Shand: Tax law and marriage go together like a horse and carriage

Bill Jamieson. Picture: Ian Rutherford

Comment: If only Capital Gains Tax could be pruned
Barely a week goes by without admonitions to investors to tidy up their savings, chop those fuddy-duddy funds and weed out the laggards. No gardening metaphor i...

Households could make big savings just by using their tax breaks. Picture: Phil Wilkinson

Families needlessly give billions a year to taxman

Wise investment

Careful aim needed when taking shots at latest Isas

Top Ten Tips: Cash in on your spare room

Picture: PA

Taxing matters: The middle earners pushed unknowingly into the 40% rate

Government’s crackdown on tax evasion could leave some facing nasty shock

Top ten tips: Make the best of tax relief

Cash Q&A: HMRC letter may not be end of the world

See the light and eclipse inflation’s grip

Plan to get workers to give up rights in exchange for shares proves all that gli...

Cash Clinic: There is an art to ensuring your inheritance tax liability is kept ...

Top ten tips: Becoming more tax-efficient

No need to overpay the taxman

Get latest tax advice before putting family silver under the hammer

The Scotsman Top Stories

Scotland has failed to meet its latest target for reductions in greenhouse gas emissions, the latest official figures show. Picture: John Giles/PA Wire

Fail: Scotland misses climate target

Pro-independence protesters with Scottish Saltire flags (top) march for Scottish independence. Picture: Andy Buchanan/AFP via Getty Images

Yousaf: Growing popular support for Yes the only way to Scottish independence

Nadine Dorries. Picture: Dan Kitwood/Getty Images

SNP MP cleared of bullying Nadine Dorries