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  • The Law Society of Scotland
0141 620 0800 Existing Clients call: 0141 620 0800

Claphams Solicitors' Blog & News

The latest legal updates and announcements from Claphams Solicitors.

New Inheritance Tax Threshold

Inheritance tax planning has not seen many dramatic changes in recent years with the standard nil rate band neither increasing nor decreasing majorly. The nil rate band currently sits at £325,000, which means that this part of the deceased’s estate will be tax-free up to £325,000. However, 2017 saw the introduction of another type of inheritance tax relief which should reduce the tax burden on a deceased’s estate in some cases.

Land and Building Transaction Tax – Three Yearly Returns

It has been almost three years since Land and Buildings Transactions Tax or LBTT replaced Stamp Duty Land Tax (SDLT) in Scotland in April 2015. The tax is payable on the chargeable interest in the property so is payable on both purchases of properties and leases of commercial properties.

Research Reveals Substantial Inheritance Expectations

New research by Canada Life has found that as many as one in 25 people in the UK have inheritance expectations amounting to at least £1 million. For one in 50 people, these expectations exceed £5 million. 

Research Reveals the UK’s Most Valuable Residential Property Markets

New research by property website Zoopla has revealed the total value of residential property in Britain’s top ten largest cities. 

Scotland Sees Further House Price Increases

The average price of a residential property in Scotland reached £145,992 in November 2017, according to the latest UK House Price Index. This is a rise of 3.6% compared to November last year, and an increase of 1.1% compared to the previous month. 

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