A badly structured SPA can harm your capital gains tax position!
20th May 2022
Posted in Articles, Capital Gains Tax by Michael Hodgson
The issue Would you rather sell your company for £8 million with the obligation to repay its £1 million debt, or…
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Inheritance tax – Post-mortem relief for quoted shares
13th May 2022
Posted in Articles, Capital Gains Tax, IHT, Inheritance Tax, Trusts and Estates by Michael Hodgson
The issue With the cost-of-living crisis, the war in Ukraine and the prospect of a global recession, the UK stock markets…
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Are my dividends tax-free now that I am non-UK resident?
6th May 2022
Posted in Articles by Angela Carey
The issue Non-UK resident individuals can choose for their UK sourced investment income, including dividends and interest, to be disregarded for…
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Remember the EMI grant notification deadline
29th April 2022
Posted in Articles by Andrew Marr
The issue Most of you will know about the tax benefits of EMI options. As a quick recap these ‘special’ options…
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Section 455 loan charges in MBOs
28th April 2022
Posted in Articles by Andrew Marr
The issue Many of you will know about the CTA 2010 section 455 charge which kicks in when a company has…
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10% rates of tax on incorporations
8th April 2022
Posted in Articles, Capital Gains Tax by Tom Minnikin
Remember the good old days, a decade ago? Back then, it was possible for business owners operating outside of a limited…
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Can excess cash in a company reduce inheritance tax (IHT)?
1st April 2022
Posted in Articles, Business Property Relief by Andrew Marr
The issue Business Property Relief (BPR) is a valuable relief which can provide full relief from IHT in respect of trading…
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Don’t miss planning opportunities before corporation tax hike
25th March 2022
Posted in Articles, Corporation Tax by Andrew Marr
The issue From 1 April 2023 the headline rate of corporation tax will increase from 19% to 25%. The precise rules…
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Residential rates for non-PPR gains?
18th March 2022
Posted in Articles, Capital Gains Tax, Principal Private Residence Relief, Stamp Duty, Stamp Duty Land Tax by Michael Hodgson
The issue Generally speaking, where a property has been an individual’s main residence, then its disposal will attract Principal Private Residence…
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Capital gains tax uplift on death
16th March 2022
Posted in Articles, Capital Gains Tax by Laura Hutchinson
The issue You may be familiar with the favourable tax treatment, whereby assets held at death attract an uplift to market…
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