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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SDLT cuts may be more significant than you think
10th October 2022
Posted in Articles, Stamp Duty, Stamp Duty Land Tax by Andrew Marr
The issue From Friday 23 September 2022, residential rates were cut in the so-called ‘mini budget’. Rates before Friday were: 0%…
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The tax system explained through the medium of beer
23rd September 2022
Posted in Articles, VAT by Andrew Marr
Introduction This has been doing the rounds for years, but I think it presents a complex idea simply and is particularly…
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Consider a negligible value claim
20th September 2022
Posted in Articles by Andrew Marr
The issue In cases where an asset is lost, destroyed or becomes of ‘negligible value’ it is possible to claim a…
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Avoid the 15% SDLT trap!
12th September 2022
Posted in Articles, Stamp Duty, Stamp Duty Land Tax by Andrew Marr
The issue Since 2012 there has been a punitive 15% flat rate of SDLT on the acquisition of certain properties by…
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Post(!) deathbed tax planning – Transfers between spouses with a domicile mismatch
2nd September 2022
Posted in Articles, IHT, Inheritance Tax, Trusts and Estates, Non Domicilliaries by Adam Sedgwick
The issue Transfers of assets between UK domiciled spouses are always exempt for IHT purposes. However, where the donor spouse is…
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GDPR Tax credit?
30th August 2022
Posted in Articles by Andrew Marr
The issue Some of our corporate clients are being presented with a ‘tax planning idea’ which goes something along the following…
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