What should you do with AIM portfolios?
30th May 2025
Posted in Articles, IHT by Andrew Marr
Up until 5 April 2026 AIM portfolios that have been held for two years will benefit from full inheritance tax (IHT)…
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Why the new associated companies regime could lead to more companies paying quarterly instalments
23rd May 2025
Posted in Articles by Tom Stockton
For accounting periods beginning on or after 1 April 2023, HMRC introduced new associated companies rules. Prior to this date, companies…
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Depreciating assets are good for inheritance tax!
16th May 2025
Posted in Articles, IHT, Inheritance Tax, Trusts and Estates by Andrew Marr
There is a whole group of profligate old people who smugly declare that they are ‘SKIers’. Here SKI stand for ‘Spend…
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Remember that companies can still benefit from an indexation allowance
9th May 2025
Posted in Articles by Andrew Marr
Many people see indexation allowances as a thing of the past (to the extent they see them at all!). To recap,…
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Failed PETS to profligate kids can still be IHT-efficient!
2nd May 2025
Posted in Articles by Andrew Marr
Perhaps the most common inheritance tax (IHT) saving strategy is for a donor to make a gift to a donee and…
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Tribunal intervenes in SDLT case
25th April 2025
Posted in Articles, Stamp Duty Land Tax by Andrew Marr
A recent SDLT case (Sajedi) considered the position of a tax loophole where the taxpayers lost. This involved the ability to…
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Is it worth revisiting the position on ‘old’ 2023 corporation tax returns?
11th April 2025
Posted in Articles, Corporation Tax by Andrew Marr
Many of you will know that the main rate of corporation tax increased from 19% to 25% on 1 April 2023….
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The IHT advantage of companies buying from pension schemes
4th April 2025
Posted in Articles, Business Property Relief by Andrew Marr
Until 5 April 2026 trading companies will generally benefit from a full inheritance tax (IHT) exemption due to the availability of…
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Update – you can still take a cheap mortgage from your company!
28th March 2025
Posted in Articles by Josh Barlow
Perhaps unsurprisingly, HMRC has announced that the official rate of interest (ORI) for employee loans will increase. Perhaps surprisingly, it is…
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How to tax options and non-refundable deposits
21st March 2025
Posted in Articles by Andrew Marr
There seems to be quite a bit of confusion around the taxation of options fees and how they relate to the…
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