Business Asset Disposal Relief (‘BADR’) for 4.9% shareholdings?
19th April 2024
Posted in Articles by Andrew Marr
When shareholders seek to claim the special 10% BADR capital gains tax rate it is a fairly well-established principle that they…
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The stamp duty land tax (SDLT) risk of de-enveloping property companies
12th April 2024
Posted in Articles, Stamp Duty, Stamp Duty Land Tax by Andrew Marr
FA 2003 section 75A is the main piece of SDLT anti-avoidance legislation that HMRC has at its disposal to attack certain…
Read moreEmployment-related securities (‘ERS’) reporting
10th April 2024
Posted in Articles, Employment-related securities (ERS) by Forbes Dawson
If you own a limited company which operates a share plan, or have had any share transactions involving employees or directors,…
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Double trouble when winding down unwanted offshore property structures
5th April 2024
Posted in Articles, Capital Gains Tax by Andrew Marr
It used to be common practice for non-domiciled individuals to hold UK residential property through an offshore company. That way, a…
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The name is Bond, Insurance Bond
25th March 2024
Posted in Articles by Marianne Cain
Gains on insurance bonds are taxed in a somewhat unintuitive way. Gains are charged to income tax and the amount taxed…
Read moreTax Table 2024
19th March 2024
Posted in Articles, Budget by Forbes Dawson
Following the recent Budget please follow this link to our table summarising the tax rates for the 2024/25 tax year. As…
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Last chance saloon for Multiple Dwellings
18th March 2024
Posted in Articles, Stamp Duty Land Tax by Andrew Marr
It was announced in the recent Budget that Multiple Dwellings Relief (MDR) will be abolished from 1 June 2024. Any contracts…
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Year End Tax Planning 2024
13th March 2024
Posted in Articles by Forbes Dawson
Please follow our link to access a helpful guide of tax planning tips to consider before the end of the tax…
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Full Expensing vs The Annual Investment Allowance – Battle of the allowances
8th March 2024
Posted in Articles, Capital Allowances, Corporation Tax by Adam Sutton
Many companies will be starting to think about ‘full expensing’, which was temporarily introduced at the 2023 Spring Budget and made…
Read moreBudget 2024 – Top 10
6th March 2024
Posted in Articles, Budget by Forbes Dawson
Jeremy Hunt delivered what was almost certain to be the last budget before the public get the chance to decide who…
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