Should a company accelerate investment to get the ‘super-deduction’?
12th April 2021
Posted in Articles, Budget by Andrew Marr
The issue One of the big ‘carrots’ of the 2021 budget was the new ‘super-deduction’. In broad terms this gives an…
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2% SDLT surcharge about to kick in
26th March 2021
Posted in Articles, Property Tax, Stamp Duty, Stamp Duty Land Tax by Andrew Marr
The issue From 1 April 2021 non-UK residents will face a 2% hike in SDLT for purchases of residential property. This…
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Capital losses in a company purchase of own shares
19th March 2021
Posted in Articles, Capital Gains Tax by Andrew Marr
The issue A company purchase of own shares (CPOS) can be a very good way of a shareholder extracting value from…
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Budget review: The key impacts on SMEs
19th March 2021
Posted in Articles, Budget, Capital Gains Tax, Featured Articles, Stamp Duty Land Tax by Forbes Dawson
To read Andrew Marr’s excellent piece of journalism that recently featured in the 6th March issue of Tax Journal follow this link.
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‘Disincorporation Relief’
12th March 2021
Posted in Articles, Corporation Tax by Andrew Marr
The issue Last week I discussed how from 1 April 2023 there will be a top effective rate of tax of…
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Tax Tables 2021
11th March 2021
Posted in Articles, Budget by Forbes Dawson
Following the recent Budget please follow this link to our table summarising the tax rates for the 2020/21 tax year. As…
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Oh no! We have a 54.5% marginal tax rate!
8th March 2021
Posted in Articles, Budget, Capital Gains Tax, Corporation Tax by Andrew Marr
The issue Although I apologise for the slightly sensationalist title, hopefully I have got your attention. You will no doubt be…
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Budget 2021
4th March 2021
Posted in Articles, Budget by Forbes Dawson
Today’s Budget was one of the most eagerly anticipated in a decade. The economic shock brought about by the outbreak of…
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What about Principal Private Residence losses?
26th February 2021
Posted in Articles, Capital Gains Tax, Property Tax, Stamp Duty by Andrew Marr
The issue Most people are aware that gains on the sale of a main residence are not generally subject to capital…
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Plan to avoid the 3% stamp duty land tax (SDLT) surcharge on divorce
12th February 2021
Posted in Articles, Stamp Duty, Stamp Duty Land Tax by Andrew Marr
The issue Generally, if an individual buys a residential property and they have an interest in more than one residential property…
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