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
Foreign law matters when a non-UK resident company purchases its own shares
24th May 2024
Posted in Articles by Andrew Marr
In UK law a company can purchase its own shares from its shareholders. The question then arises about how this should…
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Don’t forget about employee shareholder capital gain tax exemption
17th May 2024
Posted in Articles by Andrew Marr
Employee shareholder status (ESS) was introduced on 6 April 2013 and was a very generous employee share incentive. Broadly it involved…
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Can you utilise your pensions annual allowance for a tax year where you have no earnings?
10th May 2024
Posted in Articles by Andrew Marr
Most people are aware of the annual allowance which exists for pension contributions. In years up to 2022/23 the annual allowance…
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Take a cheap mortgage from your company!
3rd May 2024
Posted in Articles by Andrew Marr
Perhaps surprisingly, HMRC has announced that the official rate of interest (ORI) for employee loans will remain at only 2.25% for…
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Spread bet your way to a tax-free remittance?
30th April 2024
Posted in Articles by Andrew Marr
The remittance basis of taxation can apply to non-UK domiciled individuals. This means that in certain tax years they could escape…
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Business Asset Disposal Relief (‘BADR’) for 4.9% shareholdings?
19th April 2024
Posted in Articles by Andrew Marr
When shareholders seek to claim the special 10% BADR capital gains tax rate it is a fairly well-established principle that they…
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The stamp duty land tax (SDLT) risk of de-enveloping property companies
12th April 2024
Posted in Articles, Stamp Duty, Stamp Duty Land Tax by Andrew Marr
FA 2003 section 75A is the main piece of SDLT anti-avoidance legislation that HMRC has at its disposal to attack certain…
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Double trouble when winding down unwanted offshore property structures
5th April 2024
Posted in Articles, Capital Gains Tax by Andrew Marr
It used to be common practice for non-domiciled individuals to hold UK residential property through an offshore company. That way, a…
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Last chance saloon for Multiple Dwellings
18th March 2024
Posted in Articles, Stamp Duty Land Tax by Andrew Marr
It was announced in the recent Budget that Multiple Dwellings Relief (MDR) will be abolished from 1 June 2024. Any contracts…
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What’s all this about double cab pick-ups?
6th March 2024
Posted in Articles, Capital Allowances by Andrew Marr
Double cab pick-ups have been in the news (at least the tax news!) over the last few weeks. I must admit…
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