HMRC loses transactions in securities case
28th January 2022
Posted in Articles, Capital Gains Tax by Andrew Marr
The issue Transactions in securities legislation (TISL) is what HMRC uses to combat capital transactions where they think that a shareholder…
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Business property relief (BPR) and the ‘binding contract trap’
21st January 2022
Posted in Articles, IHT, Inheritance Tax, Trusts and Estates by Michael Hodgson
The issue BPR is an important inheritance tax (‘IHT’) relief which many business owners will rely on as part of their…
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Where are we with holding companies and stamp duty?
14th January 2022
Posted in Articles, Stamp Duty, Stamp Duty Land Tax by Andrew Marr
The issue It is quite common for shareholders to insert a holding company on top of an existing company by way…
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HMRC’s stamp duty land tax (SDLT) consultation
11th January 2022
Posted in Articles, Property Tax, Stamp Duty, Stamp Duty Land Tax by Andrew Marr
The issue On 30 November 2021 HMRC published a consultation document which suggests options for changing certain aspects of the current…
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