The issue There are special capital gains tax rules for tangible moveable property (chattels) which can include a wide variety of…Read more
The issue Section 455 CTA 2010 is a relatively well-known piece of tax legislation. It aims to apply a ‘temporary’ tax…Read more
The issue Non-residential stamp duty land tax (SDLT) rates are significantly lower than residential SDLT rates for expensive properties. This leads…Read more
The issue It is fairly common for director shareholders to build up overdrawn directors’ loan accounts in their companies. If these…Read more
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