How spouses can super-charge the chattel rules
29th June 2023
Posted in Articles, Capital Gains Tax by Andrew Marr
The issue There are special capital gains tax rules for tangible moveable property (chattels) which can include a wide variety of…
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When is a loan to a participator waived?
22nd June 2023
Posted in Articles by Andrew Marr
The issue Section 455 CTA 2010 is a relatively well-known piece of tax legislation. It aims to apply a ‘temporary’ tax…
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Tax Tribunal rules that a paddock is non-residential for SDLT purposes
12th June 2023
Posted in Articles, Stamp Duty, Stamp Duty Land Tax by Andrew Marr
The issue Non-residential stamp duty land tax (SDLT) rates are significantly lower than residential SDLT rates for expensive properties. This leads…
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The correct way to deal with directors’ loan accounts when selling a company
5th June 2023
Posted in Articles, Capital Gains Tax by Andrew Marr
The issue It is fairly common for director shareholders to build up overdrawn directors’ loan accounts in their companies. If these…
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