Supreme Court says capital gains tax payable on bond disposal
31st May 2019
Posted in Articles, Featured Articles, Private Client by Andrew Marr
The issue In the case of Hancock v HMRC taxpayers sold their company in return for loan notes of £9.27 million,…
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VAT reverse charge for construction services
24th May 2019
Posted in Articles, Featured Articles, VAT by Andrew Marr
The issue A reverse charge for construction work will be introduced on 1 October 2019. This is an anti-fraud measure under…
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New way for preference shares to jeopardise Entrepreneurs’ Relief
17th May 2019
Posted in Articles, Business Tax, Featured Articles, Private Client by Andrew Marr
The issue A key requirement for shareholders to enjoy Entrepreneurs’ relief (ER) is that they have owned 5% of the ordinary…
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Use or lose the structures and buildings allowance
3rd May 2019
Posted in Articles, Capital Allowances, Corporation Tax, Featured Articles, Property Tax by Forbes Dawson
The issue A longstanding frustration of businesses is that most capital expenditure on commercial buildings does not benefit from capital allowances…
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Top slicing relief – latest developments
1st May 2019
Posted in Articles, Featured Articles, Private Client by Andrew Marr
Those of you who deal with insurance bond encashments will know the legislation is extremely complex. If you read the provisions…
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