Do not accept invalid tax enquiries!
23rd August 2024
Posted in Articles by Andrew Marr
We are seeing and hearing about an increasing number of HMRC errors in relation to tax enquiries. I am not just…
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The trouble with rescindable contracts
16th August 2024
Posted in Articles by Andrew Marr
Once again taxpayers are quaking in their boots about the prospect of a possible increase in capital gains tax. The most…
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Statutory Residence Test – The trouble with becoming non-UK resident by working sufficient hours overseas
9th August 2024
Posted in Articles by Andrew Marr
As a matter of fact, many individuals are now considering breaking UK tax residence. Many of these individuals will have one…
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The end of Furnished Holiday Lets (‘FHLs’) is nigh!
2nd August 2024
Posted in Articles by Andrew Marr
The final Conservative Budget in March announced that the FHL regime – which offers various advantages for individuals and companies who…
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What’s so bad about bridging loans in a section 162 incorporation?
26th July 2024
Posted in Articles, Capital Gains Tax by Andrew Marr
The use of bridging loans in a section 162 incorporation have recently incurred the wrath of tax blogger, Dan Neidle (famous…
Read moreChanges to the taxation of non-UK domiciled individuals and their trusts from 6 April 2025
23rd July 2024
Posted in Articles, Non Domicilliaries by Laura Hutchinson
Following the General Election, we now, at least, have certainty over which political party will be setting the new tax rules….
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Beware of this statutory residence test trap if you retain a UK home
19th July 2024
Posted in Articles by Angela Carey
The Statutory Residence Test (SRT) rules determine if an individual is UK tax resident in a given year and hence within…
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Lease extensions and the 3% surcharge
12th July 2024
Posted in Articles, Stamp Duty, Stamp Duty Land Tax by Andrew Marr
The 3% SDLT surcharge has been with us for eight years now and the basic rules are as follows: 1. Trusts and…
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3% stamp duty land tax (SDLT) surcharge and linked transactions
5th July 2024
Posted in Articles, Stamp Duty, Stamp Duty Land Tax by Andrew Marr
We recently considered a scenario where a property development company was considering acquiring a £3m house for development purposes. More accurately,…
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SDLT on in specie distributions
26th June 2024
Posted in Articles, Stamp Duty, Stamp Duty Land Tax by Andrew Marr
There are often cases where it is beneficial to transfer assets from one company to another as a distribution. When property…
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