Avoid shareholder debt write-offs in corporate transactions
28th February 2025
Posted in Articles by Andrew Marr
Most of you will know about the tax issues surrounding overdrawn directors’ loan accounts, but it is fairly common for shareholders…
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What’s the rate of SDLT on student accommodation?
21st February 2025
Posted in Articles, Stamp Duty, Stamp Duty Land Tax by Andrew Marr
The rules about stamp duty land tax (SDLT) payable in respect of student accommodation are not very clear and are the…
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Section 77A stamp duty restriction may not be as bad as you think
14th February 2025
Posted in Articles, Stamp Duty, Stamp Duty Land Tax by Andrew Marr
Many reorganisations involve one company acquiring another company through a share for share exchange. Without a specific relief, stamp duty would…
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Non-UK domiciled beneficiaries may want to ‘raid’ their offshore trusts after 5 April 2025
7th February 2025
Posted in Articles by Andrew Marr
The temporary repatriation facility (TRF) which was announced on 30 October 2024 was a rare piece of welcome news for non-UK…
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