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

They think it’s all over ….

… well it is now (possibly). This week the Supreme Court handed down its decision in the Murray Group Holdings tax…

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The 3% SDLT surcharge – a trap for the unwary

The issue With an ageing population, families are increasingly looking to ‘granny flats’ as a way of caring for parents in…

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Early Election affects Budget 2017 measures

The issue The triggering of an early general election by Theresa May has resulted in a rush to try to get…

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Company trading losses can be offset against goodwill gains

The issue Trading losses can only be carried forward against profits of the same trade. This means that brought forward losses…

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Benefits available when someone dies

Note: this article relates to the current system of benefits for bereaved individuals.  The government has announced plans to consolidate these…

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New tax rules affecting users of EBT schemes

Tucked away in the March Budget were two significant changes affecting users of Employee Benefits Trusts (EBT) schemes.   New tax charge…

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An Entrepreneurs’ Relief muddle

Readers may recall our recent tale of Entrepreneurs’ Relief woe regarding the case of Alan Castledine – see here.  This was…

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Deferred shares and Entrepreneurs’ Relief

There’s an old saying about London buses. You wait a while and then … Following on from our recent Tax Bite,…

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Less haste, more Entrepreneurs’ Relief

A recent Tribunal case (John Kenneth Moore v HMRC [2016] TC04903) illustrates how forgetting small details can lead to very costly…

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Using R&D relief to get capital allowances

Last week we spoke about how companies are potentially missing out on hundreds of thousands of pounds of tax relief by…

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