Articles by Andrew Marr
Andrew’s expertise lies in bespoke tax planning for owner managed businesses and non-domiciled individuals and he has a successful record of dealing with a number of complex tax enquiries and HMRC negotiations. He also has extensive experience of offshore tax structures which he advises on and implements. He trained in tax with Deloitte in London before moving to the North West and spending nearly seven years at BDO LLP in Manchester before becoming one of the founder partners of Forbes Dawson in early 2012.
+44(0)161 927 3854
andrew@forbesdawson.co.uk
It pays to return to your rental property
20th January 2023
Posted in Articles, Principal Private Residence Relief by Andrew Marr
The issue It is fairly common for a property owner to rent out a house that was formerly used as their…
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Ascertainable contingent consideration and foreign currency
13th January 2023
Posted in Articles by Andrew Marr
The issue When an asset is disposed of, some consideration may be ascertainable but contingent on a future event. If this…
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Grazing agreements are good for SDLT
6th January 2023
Posted in Articles, Stamp Duty, Stamp Duty Land Tax by Andrew Marr
The issue For higher value property transactions, it is generally preferable to be able to apply non-residential rather than residential stamp…
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Tax advantages of a gift to dying spouse
22nd December 2022
Posted in Articles by Andrew Marr
The issue Although I apologise for the miserable title, deathbed tax planning is never going to be a cheerful activity. It…
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How an inter-spouse transfer can avoid residential capital gains tax rates
12th December 2022
Posted in Articles, Capital Gains Tax by Andrew Marr
The issue Residential property gains effectively have an 8% capital gains tax (‘CGT’) surcharge and so it is preferential for land…
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Can stamp duty share for share relief be claimed for multiple companies?
6th December 2022
Posted in Articles, Stamp Duty, Stamp Duty Land Tax by Andrew Marr
The issue When a company acquires another company by way of a share for share exchange, the basic rule is that…
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‘Banking’ disposals before capital gains tax rates increase
17th November 2022
Posted in Articles, Capital Gains Tax by Andrew Marr
The issue There has been much speculation in the press about the possibility of changes to capital gains tax in the…
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There may be more to capital gains tax groups than you think
7th November 2022
Posted in Articles, Capital Gains Tax by Andrew Marr
The issue Although many of you will know the basics about capital gains tax groups for companies, one point may surprise…
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HMRC is challenging non-residence claims
3rd November 2022
Posted in Articles by Andrew Marr
The issue Thousands of taxpayers are receiving ‘educational’ letters to tell them about how ‘exceptional circumstances’ should be applied to the…
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Valuing loan receivables for inheritance tax
11th October 2022
Posted in Articles, Capital Gains Tax, IHT, Inheritance Tax, Trusts and Estates by Andrew Marr
The issue Loan receivables are generally within the charge to inheritance tax (IHT) on death (that is why preference shares in…
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