5% hospitality VAT rules may be wider than you think

The issue A few weeks ago the government announced a temporary cut in the VAT rate from 20% to 5% for…

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Should pension schemes pay stamp duty land tax (SDLT) on commercial property acquisitions?

The issue As a general rule a purchaser (including pension schemes) will pay SDLT on any consideration paid for a property….

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An update on the EBT loan charge and actions required by 30 September 2020

The briefing Firstly, an apology that this week’s tax bite is a little longer than normal!  However, below are some key…

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Will capital losses have more value in the future?

The issue As a general rule when an individual makes a gain in a tax year he or she will offset…

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