How do taxpayers pay their tax when property incorporations go wrong?
1st May 2026
Posted in Articles by Andrew Marr
There has been lots of press around Property 118 (P118) over the last few years. Currently, if worst comes to the…
Read more
The gift that keeps on giving
24th April 2026
Posted in Articles, IHT by Andrew Marr
At last, we have an interesting inheritance tax case which is a rare thing indeed. This is an unusual one because…
Read more
Make sure you have a written agreement in sale and leaseback transactions
17th April 2026
Posted in Articles by Andrew Marr
There are various reasons why owners of freehold property will want to carve out leasehold interests. For example, this can be…
Read more
Consider resisting six-year discovery assessments
10th April 2026
Posted in Articles by Andrew Marr
Anecdotally, we are aware of quite a few discovery assessments which are being raised by HMRC beyond four years after the…
Read more
Non-residents may be able to reclaim tax on UK pensions
27th March 2026
Posted in Articles by Andrew Marr
We are coming across more and more cases where non-UK residents are leaving tax on the table when it comes to…
Read more
Private Residence Relief when there are UK and overseas homes
20th March 2026
Posted in Articles, Principal Private Residence Relief by Andrew Marr
Principal Private Residence Relief (‘PPR’) can provide a full or partial exemption from capital gains tax on the disposal of an…
Read more
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….
Read more
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…
Read more
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…
Read more
