Private Residence

21 October 2026

IHT planning with the private residence - what you need to know
When it is appropriate and when it is not to do IHT planning with an individual’s main residence

02 October 2026

Planning with owner-occupied property - general considerations
Key issues in relation to the uses of owner-occupied property in estate planning

28 September 2026

Around eight in ten Scots expect energy-efficient homes to command a price premium
The latest data on the energy efficiency of the Scottish housing stock, the progress made, the motivation for and barriers to making ‘green’ home improvements

17 August 2026

CGT planning with the main residence
Key CGT planning points for those with more than one residence

15 July 2026

Scotland launches consultation on "mansion tax" rates
Consultation on proposed amounts to charge on the new bands being introduced in Scotland. The new bands I and J will apply to properties which are valued in excess of Ł1 million and Ł2 million respectively

03 July 2026

The latest Nationwide view on the impact of energy efficiency ratings on house prices
Nationwide’s latest research which showed that energy efficiency ratings have limited impact on owner-occupied house prices, despite increased interest in ‘going green’

26 June 2026

Top 5 Links - the inheritance tax residence nil rate band
The inheritance tax residence nil rate band

26 May 2026

High Value Council Tax Surcharge
High Value Council Tax Surcharge (HVCTS – aka the ‘mansion tax’). HM Treasury and HMRC are seeking views on the design and delivery of the HVCTS, a new charge on residential properties worth Ł2 million and above in England

13 May 2026

CGT and the private residence
How private residence relief operates together with a consideration of the private residence election where two properties are owned