Don’t forget the (Christmas) trivial benefits in kind exemption
20th December 2021
Posted in Articles by Andrew Marr
The issue There is a general benefit in kind exemption for ‘trivial benefits’ if the following conditions apply: 1. The cost of…
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Gift assets rather than cash to charity
10th December 2021
Posted in Articles, Corporation Tax by Andrew Marr
The issue With Christmas fast approaching, I thought we would consider the issue of tax-efficient giving to charities. There are reliefs…
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No PPR relief for traders!
3rd December 2021
Posted in Articles, Capital Gains Tax, Principal Private Residence Relief by Andrew Marr
The issue Principal Private Residence (PPR) relief generally allows taxpayers to keep gains arising on the disposal of a property which…
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