Tax Bite – Benefiting from the Annual Investment Allowance where cash is tight

In the 2014 Budget the Chancellor announced an increase in the Annual Investment Allowance (“AIA”) – which provides for a 100%…

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Tax Bite – Tax on Enveloped Dwellings and CGT on Non Residents

Annual Tax on Enveloped Dwellings (“ATED”) The ATED rules impose a new annual charge where UK residential property is owned by…

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