Can a company holding alphabet shares benefit from the Substantial Shareholdings Exemption (SSE)?
22nd December 2025 | Posted in Articles, Business Tax by Andrew Marr
The Substantial Shareholding Exemption (SSE) can be a valuable relief when a company sells shares in a trading company (which I will refer to as “target”). If certain conditions are met, then any gain in respect of the share disposal is not subject to tax. Otherwise, it would be taxable at 25%, so the stakes are high.
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Have inter-spouse transfers of business property been a waste of time?
5th December 2025 | Posted in Articles, IHT by Andrew Marr
Last year the Government made the unpopular announcement that Business Property Relief (BPR) would be restricted so that an individual can…
Read moreTax Table 2026
2nd December 2025 | Posted in Articles by Forbes Dawson
Following the recent Budget please follow this link to our table summarising the tax rates for the 2026/27 tax year. As…
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What were the budget changes to company reconstructions all about?
28th November 2025 | Posted in Articles by Andrew Marr
On Wednesday, many of you may not have noticed a few changes to anti-avoidance rules relating to company reconstructions, but they…
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Autumn Budget 2025
26th November 2025 | Posted in Articles by Forbes Dawson
Not many surprises emerged from a budget whose detail was relentlessly leaked over the preceding days before being accidentally released in…
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How married couples can take advantage of the ‘50%:50%’ rental property rule
21st November 2025 | Posted in Articles by Forbes Dawson
It is fairly common for one spouse (or civil partner) to want to share the taxation of rental income with their…
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The IHT sting of EOT receivables
14th November 2025 | Posted in Articles by Michelle Hogan
The Employee Ownership Trust (EOT) tax provisions were enacted in 2014, as a way to encourage long-term employee ownership in businesses,…
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Get the FOTRA out of the UK! – You will want to read this!
7th November 2025 | Posted in Articles by Laura Hutchinson
Hidden within the Finance Act 2025 was a very helpful change to the tax treatment of UK government securities for inheritance…
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Should Property 118 clients sell up?
31st October 2025 | Posted in Articles by Forbes Dawson
We are being asked by quite a few Property 118 (‘P118’) clients to assist with ongoing enquiries. These enquiries all revolve…
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Is Labour’s rumoured attack on partnerships justified?
24th October 2025 | Posted in Articles, Budget by Ben Foulkes
According to reports in this week’s media, Rachel Reeves is planning to hit partnerships with higher tax charges at next month’s…
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