Articles by Michael Hodgson

Michael is a qualified Chartered Accountant and Chartered Tax Advisor and joined Forbes Dawson as a Tax Manager in 2021. Prior to joining, Michael trained with a local practice before joining the tax advisory team at Haines Watts in Liverpool where he worked on a variety of tax advisory projects for owner managed businesses.

+44(0)161 927 3859

Sugar’s not so sweet tax bill

The Sunday Times recently published an article claiming that Lord Alan Sugar had tried to avoid paying £186m in tax, by…

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Pension lifetime allowance charges and whether they will affect you

The issue The removal of lifetime allowance (‘LTA’) charges in pensions means that people can now contribute more into their pension…

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PAYE on employee shares

The issue Usually, when employees are awarded shares, they will have to assess themselves to tax on any value that they…

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A badly structured SPA can harm your capital gains tax position!

The issue Would you rather sell your company for £8 million with the obligation to repay its £1 million debt, or…

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Inheritance tax – Post-mortem relief for quoted shares

The issue With the cost-of-living crisis, the war in Ukraine and the prospect of a global recession, the UK stock markets…

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Residential rates for non-PPR gains?

The issue Generally speaking, where a property has been an individual’s main residence, then its disposal will attract Principal Private Residence…

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Business property relief (BPR) and the ‘binding contract trap’

The issue BPR is an important inheritance tax (‘IHT’) relief which many business owners will rely on as part of their…

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Issuing shares to an employee

The issue Companies will often seek to reward and incentivise employees with shares rather than cash bonuses. Where shares are issued…

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Why are holding company tax clearances being denied?

The issue HMRC have been taking a particularly hardline view on what transactions they consider to be carried out for bona…

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