2018 Autumn Budget date announced

The Chancellor of the Exchequer, Philip Hammond, announced this week that this year’s Budget will be brought forward to Monday, 29…

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Banking Entrepreneurs’ Relief on a dilution

The issue In Spring 2018, the Government published a consultation setting out its proposal for allowing shareholders to retain the benefit…

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Stamp duty land tax (SDLT) 3% transitional rules could be your friend

Background The 3% SDLT surcharge broadly bites when a purchaser owns more than one residential property at the end of the…

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Does home working affect Principal Private Residence Relief (PPR)?

Background There seems to be something of a ‘tax myth’ about the capital gains tax position if a home worker sells…

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