Stamp duty land tax (SDLT) reclaims on rescinded contracts?
15th January 2021
Posted in Articles, Stamp Duty, Stamp Duty Land Tax by Andrew Marr
The issue It is fairly common for contracts involving land purchases to be rescinded, meaning that in practical terms the contract…
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31 January 2021 deadline for joining the section 169 Q!
8th January 2021
Posted in Articles by Andrew Marr
The issue In the 2018/2019 tax year there were a number of transactions where shareholders took advantage of tax deferrals where…
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Trust Registration Service – are you in the know?
4th January 2021
Posted in Articles, IHT, Inheritance Tax, Trusts and Estates, Private Client, Trusts and Estates by Forbes Dawson
For any private clients who have established trusts, or for professional advisers who handle/administer trusts you need to be aware of…
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How would a wealth tax look?
22nd December 2020
Posted in Articles, Inheritance Tax, Trusts and Estates by Andrew Marr
The issue Last week the Wealth Tax Commission completed it’s findings and concluded that a wealth tax would meet with general…
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Stamp duty land tax (SDLT) window of opportunity for inter-spouse transfers
15th December 2020
Posted in Articles, Capital Gains Tax, Stamp Duty, Stamp Duty Land Tax by Andrew Marr
The issue Spouses often want to transfer property between themselves for a variety of reasons. These can include: 1. Splitting assets in…
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New rules for inter-spouse transfers of main residence
4th December 2020
Posted in Articles, Property Tax by Andrew Marr
The issue With all the chaos that was going on, you may have missed a rather subtle change that was introduced…
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Divorce and capital gains tax (Should I stay or should I go now?)
2nd December 2020
Posted in Articles, Capital Gains Tax by Laura Hutchinson
The issue When spouses separate, probably the last thing on their minds is tax. However, a considerable capital gains tax liability…
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When does a house become a home?
20th November 2020
Posted in Articles, Capital Gains Tax by Andrew Marr
The issue The principal private residence (‘PPR’) exemption is a valuable tool which gives relief from capital gains tax for a…
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Rishi’s coronavirus capital gains tax hike
13th November 2020
Posted in Articles, Capital Gains Tax, Coronavirus by Andrew Marr
It has already been widely reported that the Chancellor, Rishi Sunak, intends to raise more money from capital gains tax (‘CGT’)…
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Can abortive deal costs ever be allowable?
6th November 2020
Posted in Articles, Capital Allowances, Capital Gains Tax by Andrew Marr
The issue Whenever a transaction completes there are usually sellers who need to calculate their capital gains and pay tax in…
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