Don’t miss out on the flexibility of a section 171A election
13th March 2026
Posted in Articles by Andrew Marr
For a long time, it has been possible to transfer assets within a group of companies without triggering a chargeable gain….
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Is there a four-year deadline for Transactions in Securities counteraction notices?
6th March 2026
Posted in Articles by Andrew Marr
Transactions in securities legislation (‘TISL’) is anti-avoidance legislation whereby in certain circumstances HMRC can stop a taxpayer taxing themselves on a…
Read moreYear End Tax Planning 2026
6th March 2026
Posted in Articles by Laura Hutchinson
As 5 April fast approaches, we are pleased to send you our annual helpful guide outlining the planning tips to consider before…
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Angels and demons and the perils of getting the EIS ‘directors’ rules’ wrong
27th February 2026
Posted in Articles by Andrew Marr
The Enterprise Investment Scheme (‘EIS’) offers various tax incentives to individuals who invest in start-up companies, including a 30% income tax…
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How 10 years fly by with EMI
20th February 2026
Posted in Articles by Adam Sutton
Enterprise Management Incentive (‘EMI’) schemes are specifically designed for private trading companies who wish to recruit and retain key employees. They…
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How a demolition job can lose your PPR
13th February 2026
Posted in Articles by Andrew Marr
Most property developers are conscious of the fact that stamp duty land tax (SDLT) rates are lower for bare pieces of…
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To have and to hold (over)
6th February 2026
Posted in Articles by Forbes Dawson
With BPR planning now reaching frenzied levels before 5 April 2026, even with the increase in value of the 100% BPR…
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Tax mysteries surrounding distributions from companies limited by guarantee
30th January 2026
Posted in Articles by Andrew Marr
Companies which are limited by guarantee do not have shareholders and instead have members who act as guarantors. These kinds of…
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How are PETs taxed when value falls?
23rd January 2026
Posted in Articles by Andrew Marr
A potentially exempt transfer (PET) is a gift that will ‘potentially’ be outside a donor’s estate for inheritance tax (IHT) purposes….
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Uncertainty around whether interest has a UK source
16th January 2026
Posted in Articles by Andrew Marr
There is tax legislation (ITA 2007 section 874) which dictates that tax needs to be withheld from certain interest payments (generally…
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