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.
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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