Hidden taxes on offshore trustees acquiring UK property
19th September 2014
Posted in Articles, Featured Articles, Inheritance Tax, Trusts and Estates, Non Domicilliaries, Private Client, Property Tax, Trusts and Estates by Forbes Dawson
Now that the dust has settled on the significant changes made to the taxation of non-UK domiciled individuals in 2008 it…
Read moreUsing deeply discounted bonds to avoid withholding tax
19th September 2014
Posted in Articles, Business Tax, Featured Articles, International Tax, Private Client by Forbes Dawson
As a general rule withholding tax will be payable at 20% for interest payments made to a non-resident lender. If that…
Read moreFor “Super Mario” read “Super Tax Relief”!
8th September 2014
Posted in Articles, Business Tax, Corporation Tax, Featured Articles, R&D by Forbes Dawson
A new corporation tax relief has been introduced from 1 April 2014 for UK companies producing video games. The video games…
Read moreEnterprise Management Incentive (“EMI”) Share Options – Now with added benefits!
3rd September 2014
Posted in Articles, Business Tax, Employee Incentive Arrangements, Employment Tax, Featured Articles by Forbes Dawson
For companies looking to implement an employee share incentive scheme, EMI options have always had tax benefits over unapproved options. These…
Read moreHMRC’s consultation on new trust charges
1st September 2014
Posted in Articles, Featured Articles, Inheritance Tax, Trusts and Estates, Private Client, Trusts and Estates by Forbes Dawson
HMRC have proposed various changes which they suggest will help to “simplify and make fairer” the calculation of trust charges. This…
Read moreTax Bite – Benefiting from the Annual Investment Allowance where cash is tight
11th August 2014
Posted in Articles, Business Tax, Capital Allowances, Corporation Tax, Featured Articles by Forbes Dawson
In the 2014 Budget the Chancellor announced an increase in the Annual Investment Allowance (“AIA”) – which provides for a 100%…
Read moreTax Bite – Tax on Enveloped Dwellings and CGT on Non Residents
4th August 2014
Posted in Articles, Featured Articles, Non Domicilliaries, Private Client, Property Tax by Forbes Dawson
Annual Tax on Enveloped Dwellings (“ATED”) The ATED rules impose a new annual charge where UK residential property is owned by…
Read moreEBT – HMRC Lose return match to Glasgow Rangers
27th July 2014
Posted in Articles, Employee Incentive Arrangements, Employment Tax, Featured Articles, Tax Risk and Investigations, Trusts and Estates by Forbes Dawson
HMRC have lost their appeal to the Upper Tribunal, in which they argued that loans to employees from sub trusts should…
Read moreHMRC comment on status of VAT reclaims made by non-profit making sporting bodies
10th July 2014
Posted in Articles, Featured Articles, VAT by Forbes Dawson
HMRC has published details of their revised policy on the extent of the VAT exemption for sporting services by non-profit making…
Read moreForbes Dawson Seminar – 7 July 2014 – Share Schemes – UPDATE
7th July 2014
Posted in Featured Articles, Practice News by Forbes Dawson
The slides from this seminar are now available here. Monday 7 July 14.00-17.30 including guest speakers followed by drinks and nibbles…
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