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This group of factsheets covers taxes on the disposal, generally by way of sale, of capital assets and the taxes due on death.

A capital gain arises when certain capital assets are sold at a profit. We consider the capital tax return of gains and outline the reliefs available.
We consider whether any tax is due on the sale of the family home, for small business tax returns and the availability of principal private residence and other reliefs.
Inheritance tax (IHT) is levied on a person’s estate when they die and on sure gifts made during an individual's lifetime. We set out the principles.
We consider the Pre-Owned Assets rules, along with the rules for determining the income tax charge levied on the previous owner of an asset.
Land and Buildings Transaction Tax (LBTT) is payable by the purchaser in a land transaction in Scotland. This factsheet summarises the rates of LBTT which apply.
We look at the key areas to consider for the purchaser in a land transaction, whether this is buying a house or creating a lease or assigning a lease, a purchaser is required to pay Stamp Duty Land Tax (SDLT).
We consider the basic principles of Trusts, looking at what they are, along with a range of anti-avoidance measures to prevent the exploitation of potential tax benefits.

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