What’s so bad about bridging loans in a section 162 incorporation?
26th July 2024
Posted in Articles, Capital Gains Tax by Andrew Marr
The use of bridging loans in a section 162 incorporation have recently incurred the wrath of tax blogger, Dan Neidle (famous…
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Beware of this statutory residence test trap if you retain a UK home
19th July 2024
Posted in Articles by Angela Carey
The Statutory Residence Test (SRT) rules determine if an individual is UK tax resident in a given year and hence within…
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Lease extensions and the 3% surcharge
12th July 2024
Posted in Articles, Stamp Duty, Stamp Duty Land Tax by Andrew Marr
The 3% SDLT surcharge has been with us for eight years now and the basic rules are as follows: 1. Trusts and…
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3% stamp duty land tax (SDLT) surcharge and linked transactions
5th July 2024
Posted in Articles, Stamp Duty, Stamp Duty Land Tax by Andrew Marr
We recently considered a scenario where a property development company was considering acquiring a £3m house for development purposes. More accurately,…
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