How an inter-spouse transfer can avoid residential capital gains tax rates
12th December 2022
Posted in Articles, Capital Gains Tax by Andrew Marr
The issue Residential property gains effectively have an 8% capital gains tax (‘CGT’) surcharge and so it is preferential for land…
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Can stamp duty share for share relief be claimed for multiple companies?
6th December 2022
Posted in Articles, Stamp Duty, Stamp Duty Land Tax by Andrew Marr
The issue When a company acquires another company by way of a share for share exchange, the basic rule is that…
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Market value in company purchase of own share transactions
29th November 2022
Posted in Articles by Forbes Dawson
The issue When a company purchases its own shares then the default position is that proceeds will be taxed as a…
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Autumn Statement 2022 – Top Ten Main Changes
17th November 2022
Posted in Articles, Budget by Forbes Dawson
Jeremy Hunt presented his Autumn Statement to Parliament on Thursday 17th November 2022. We are pleased to share our usual Top…
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‘Banking’ disposals before capital gains tax rates increase
17th November 2022
Posted in Articles, Capital Gains Tax by Andrew Marr
The issue There has been much speculation in the press about the possibility of changes to capital gains tax in the…
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There may be more to capital gains tax groups than you think
7th November 2022
Posted in Articles, Capital Gains Tax by Andrew Marr
The issue Although many of you will know the basics about capital gains tax groups for companies, one point may surprise…
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HMRC is challenging non-residence claims
3rd November 2022
Posted in Articles by Andrew Marr
The issue Thousands of taxpayers are receiving ‘educational’ letters to tell them about how ‘exceptional circumstances’ should be applied to the…
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Bonuses can now be more tax efficient than dividends
26th October 2022
Posted in Articles by Phil Skrynski
The issue Well, it has been a couple of turbulent weeks at the HM Treasury with tax changes and U-turns. The…
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How do transitional rules for stamp duty land tax (SDLT) work?
14th October 2022
Posted in Articles, Stamp Duty, Stamp Duty Land Tax by Forbes Dawson
The issue Rumours are rife that significant changes in SDLT rules may be around the corner. These rules may be introduced…
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Valuing loan receivables for inheritance tax
11th October 2022
Posted in Articles, Capital Gains Tax, IHT, Inheritance Tax, Trusts and Estates by Andrew Marr
The issue Loan receivables are generally within the charge to inheritance tax (IHT) on death (that is why preference shares in…
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