What options are there for AIM shares after the October budget?
31st January 2025
Posted in Articles, IHT by Andrew Marr
Acquiring AIM share portfolios has been a tempting inheritance tax (IHT) planning opportunity for many years. This is because once they…
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Death bed planning for business assets more relevant than ever!
24th January 2025
Posted in Articles, Business Property Relief, IHT by Andrew Marr
In previous Tax Bites we have discussed the benefits of inter-spouse transfers before the death of one of the spouses. Example…
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How can non-residents access UK pensions tax-free?
17th January 2025
Posted in Articles by Andrew Marr
The default position for UK pension holders is that any payments will be paid under deduction of UK tax. This will…
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Does it make sense to gift ISAs as an IHT planning strategy
10th January 2025
Posted in Articles, IHT by Andrew Marr
Wealthy families often have significant wealth stored in ISAs which they have built up over their lifetime. Although ISAs are a…
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The new ‘merged’ R & D scheme
3rd January 2025
Posted in Articles by Michael Hodgson
For accounting periods on or after 1 April 2024, the R&D scheme for Small and Medium Enterprises (‘SMEs’) and RDEC scheme…
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Who were the Budget’s inheritance tax (IHT) winners?
20th December 2024
Posted in Articles, IHT by Andrew Marr
The 30 October budget was for many people an IHT nightmare. Business and farm owners saw IHT reliefs which had previously…
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Construction work can be subject to stamp duty land tax (SDLT)
13th December 2024
Posted in Articles, Stamp Duty Land Tax by Andrew Marr
It is fairly common for a lease to include an obligation to construct a building on the land which is the…
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Section 455 loophole closed in the Budget
6th December 2024
Posted in Articles, Budget by Andrew Marr
A slightly below the radar announcement was made in the 30 October Budget relating to the closure of a loophole in…
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The new allure of EIS for members of pension schemes
29th November 2024
Posted in Articles by Forbes Dawson
It is now almost old news that from 6 April 2027, pension schemes will be subject to inheritance tax (IHT). After…
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Pension IHT advantages of going to Dubai to die
22nd November 2024
Posted in Articles by Andrew Marr
Despite the rather flippant title, we are tentatively considering a rather extreme tax planning option to combat the high effective tax…
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