Business Asset Disposal Relief (‘BADR’) for 4.9% shareholdings?

When shareholders seek to claim the special 10% BADR capital gains tax rate it is a fairly well-established principle that they…

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The stamp duty land tax (SDLT) risk of de-enveloping property companies

FA 2003 section 75A is the main piece of SDLT anti-avoidance legislation that HMRC has at its disposal to attack certain…

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Employment-related securities (‘ERS’) reporting

If you own a limited company which operates a share plan, or have had any share transactions involving employees or directors,…

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Double trouble when winding down unwanted offshore property structures

It used to be common practice for non-domiciled individuals to hold UK residential property through an offshore company. That way, a…

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The name is Bond, Insurance Bond

Gains on insurance bonds are taxed in a somewhat unintuitive way. Gains are charged to income tax and the amount taxed…

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Tax Table 2024

Following the recent Budget please follow this link to our table summarising the tax rates for the 2024/25 tax year. As…

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Last chance saloon for Multiple Dwellings

It was announced in the recent Budget that Multiple Dwellings Relief (MDR) will be abolished from 1 June 2024. Any contracts…

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Year End Tax Planning 2024

Please follow our link to access a helpful guide of tax planning tips to consider before the end of the tax…

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Full Expensing vs The Annual Investment Allowance – Battle of the allowances

Many companies will be starting to think about ‘full expensing’, which was temporarily introduced at the 2023 Spring Budget and made…

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Budget 2024 – Top 10

Jeremy Hunt delivered what was almost certain to be the last budget before the public get the chance to decide who…

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