Spouse rules for the 2% SDLT surcharge
14th June 2021
Posted in Articles, Property Tax, Stamp Duty, Stamp Duty Land Tax by Andrew Marr
In this week’s Tax Bite we discuss some of the nuances of the spouse rules contained within the new non-resident SDLT…
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Capital loss for lost deposits?
8th June 2021
Posted in Articles, Property Tax by Andrew Marr
The issue One issue which sadly crops up sometimes is the question of whether tax relief can be claimed on a…
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A discovery cannot get too long in the Tooth
21st May 2021
Posted in Articles by Andrew Marr
The issue On 14 May the Supreme Court finally stuck a dagger in the concept of ‘staleness’ when applied to tax…
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Don’t fall into this SEIS trap!
19th May 2021
Posted in Articles by Andrew Marr
The Seed Enterprise Investment Scheme (‘SEIS’) was introduced in 2012 as the ‘younger child’ to the venture capital family, sitting alongside…
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Why are holding company tax clearances being denied?
7th May 2021
Posted in Articles by Michael Hodgson
The issue HMRC have been taking a particularly hardline view on what transactions they consider to be carried out for bona…
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Justifying residential stamp duty land tax (SDLT) rates
30th April 2021
Posted in Articles, Stamp Duty, Stamp Duty Land Tax by Andrew Marr
The issue The heading is not a typo! There has been much recent commentary and many cases where taxpayers have sought…
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Residential properties and SDLT: practical issues
26th April 2021
Posted in Articles, Stamp Duty, Stamp Duty Land Tax by Andrew Marr
Please follow this link to read Andrew Marr’s latest Tax Journal article. In this article Andrew looks at particular SDLT opportunities…
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What is a capital gains group?
23rd April 2021
Posted in Articles, Capital Gains Tax by Andrew Marr
The issue Broadly speaking, when assets are transferred from one party to the other, there will be a capital gains tax…
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Entrepreneurs’ relief when an EMI option holder leaves
21st April 2021
Posted in Articles, Capital Gains Tax by Andrew Marr
The issue Enterprise Management Incentive (EMI) option schemes are well known as a tax-efficient incentivisation tool for management. If implemented correctly,…
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Should a company accelerate investment to get the ‘super-deduction’?
12th April 2021
Posted in Articles, Budget by Andrew Marr
The issue One of the big ‘carrots’ of the 2021 budget was the new ‘super-deduction’. In broad terms this gives an…
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