Fergus McDiarmid

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Friday, 15 November 2019 10:50

Guest blog: No confidence following Berkeley Burke case

The UK’s Self Invested Personal Pensions (SIPP) industry has recently been shaken by the outcome of the Berkeley Burke case in relation to SIPP investments.

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Fergus McDiarmid: 1 year on from Revenue Scotland’s LBTT reversal

It is almost exactly one year since Revenue Scotland reversed its decision to levy Land and Buildings Transaction Tax (LBTT) on in-specie transfers between SIPP or SSAS providers. The reversal followed almost two years of industry debates, and indeed efforts to have the original decision overturned.

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