Can sellers plan effectively for stamp duty land tax (SDLT)?
24th July 2026
Posted in Articles, Stamp Duty, Stamp Duty Land Tax by Andrew Marr
The issue Stamp duty land tax (SDLT) is a tax which is payable by a buyer. Unsophisticated sellers will say “SDLT…
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The ‘modernisation’ of s165 holdover relief
17th July 2026
Posted in Articles by Andrew Marr
The issue When assets are gifted, they are generally treated for tax purposes as being transferred at market value. This will…
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Capital allowances and sellers who won’t cooperate
10th July 2026
Posted in Articles by Andrew Marr
The Issue Capital allowances on property transactions remain one of the most valuable forms of tax relief available to buyers. However,…
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Make sure you are donating to charity – not HMRC!
2nd July 2026
Posted in Articles by Adam Sedgwick
Leaving 10% of your net estate to charity reduces your Inheritance Tax (‘IHT’) rate from 40% to 36%, with the added…
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Government plans to collect self-assessment tax through PAYE
25th June 2026
Posted in Articles by Tom Minnikin
The issue A consultation has been launched on proposed changes to the timing of Income Tax Self-Assessment (‘ITSA’) payments. Under the…
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Delay tax payments when consideration paid in instalments
19th June 2026
Posted in Articles by Andrew Marr
The issue When an asset is disposed of capital gains tax (CGT) is usually payable in full on 31 January following…
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The world is shrinking (…and tax big brother is watching you!)
12th June 2026
Posted in Articles by Tom Speake
For some time now, a favourite refrain of politicians and social justice campaigners has been that the largest groups of companies,…
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Temporary Repatriation Facility for trusts not as TeRriFic as first thought?
5th June 2026
Posted in Articles by Andrew Marr
The issue Within the rewrite of the taxation of non-UK domiciliaries (non-doms) a valuable relief called the Temporary Repatriation Facility (TRF)…
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Restrictions to IHT replacement property relief
29th May 2026
Posted in Articles, IHT by Andrew Marr
The issue Replacement property relief can be available in a case where an asset which qualifies for business property relief (BPR)…
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Wes’s capital gains tax hike
22nd May 2026
Posted in Articles, Capital Gains Tax by Andrew Marr
The Issue Wes Streeting has proposed that capital gains should be taxed at the same rate as income tax which presumably…
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