Justifying residential stamp duty land tax (SDLT) rates
30th April 2021
Posted in Articles, Stamp Duty, Stamp Duty Land Tax by Andrew Marr
The issue The heading is not a typo! There has been much recent commentary and many cases where taxpayers have sought…
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Residential properties and SDLT: practical issues
26th April 2021
Posted in Articles, Stamp Duty, Stamp Duty Land Tax by Andrew Marr
Please follow this link to read Andrew Marr’s latest Tax Journal article. In this article Andrew looks at particular SDLT opportunities…
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What is a capital gains group?
23rd April 2021
Posted in Articles, Capital Gains Tax by Andrew Marr
The issue Broadly speaking, when assets are transferred from one party to the other, there will be a capital gains tax…
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Entrepreneurs’ relief when an EMI option holder leaves
21st April 2021
Posted in Articles, Capital Gains Tax by Andrew Marr
The issue Enterprise Management Incentive (EMI) option schemes are well known as a tax-efficient incentivisation tool for management. If implemented correctly,…
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Should a company accelerate investment to get the ‘super-deduction’?
12th April 2021
Posted in Articles, Budget by Andrew Marr
The issue One of the big ‘carrots’ of the 2021 budget was the new ‘super-deduction’. In broad terms this gives an…
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