Articles by Tom Minnikin
Tom is a Chartered Tax Adviser specialising in tax issues facing owner managed businesses and entrepreneurs. He can advise on all types of issues regarding business and share ownership structures, corporate reorganisation and exit planning. Tom is also our in-house capital allowances expert, and has built up a number of links with local surveying firms to maximise claims.
+44(0)161 927 3856
tom@forbesdawson.co.uk
A dormant subsidiary can save tax!
3rd September 2021
Posted in Articles by Tom Minnikin
The recent case of M Group Holdings Ltd v HMRC highlights a quirk in the corporation tax rules for companies which…
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Tax and the cladding scandal
2nd July 2021
Posted in Articles, Stamp Duty, Stamp Duty Land Tax by Tom Minnikin
Background Last month marked four years since the Grenfell Tower tragedy, where 72 people lost their lives. The disaster exposed the…
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Are universal civil partnerships good for tax?
5th October 2018
Posted in Articles, Featured Articles, Inheritance Tax, Trusts and Estates, Private Client by Tom Minnikin
Following a June 2018 Supreme Court ruling allowing a mixed-sex couple to have a civil partnership, Prime Minister Theresa May has…
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Mind the Gap: EMI options cannot be granted now!
16th April 2018
Posted in Articles, Employee Incentive Arrangements, Employment Tax, Featured Articles by Tom Minnikin
Last week HMRC published an Employment Related Securities bulletin that could have important consequences for companies which offer EMI options, and…
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The new regime for corporation tax losses
6th April 2018
Posted in Articles, Corporation Tax, Featured Articles by Tom Minnikin
Happy New Tax Year to everyone! We start the first tax bite of 2018/19 on a positive note, with a look…
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Pension planning where the high income restriction bites
12th December 2017
Posted in Articles, Private Client by Tom Minnikin
The general rule for pension contributions is that each individual is entitled to an annual allowance of £40,000. Pension contributions of…
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Consider ten year tax spreading when accounting treatment changes
8th November 2017
Posted in Articles, Corporation Tax, Featured Articles by Tom Minnikin
The issue For periods commencing on or after 1 January 2015 UK medium and large companies were not permitted to prepare…
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Capital allowances on websites
16th October 2017
Posted in Articles, Business Tax, Corporation Tax, Featured Articles by Tom Minnikin
The issue Website costs can be significant and are often capitalised in a company’s accounts. Traditionally HMRC has viewed such capital…
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When to join the section 169 Q(ueue)
25th August 2017
Posted in Articles, Business Tax, Featured Articles by Tom Minnikin
“It would be no exaggeration to say that Entrepreneurs’ Relief (ER) has been the most valuable tax relief in recent times.”…
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Safeguard Entrepreneurs’ Relief by carrying out investment activity in different company
11th August 2017
Posted in Articles, Business Tax, Featured Articles, Private Client by Tom Minnikin
The issue Entrepreneurs’ Relief (ER) can be jeopardised if a company/group has substantial non-trading activities, which are generally taken to be…
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