How 10 years fly by with EMI
20th February 2026 | Posted in Articles by Adam Sutton
Enterprise Management Incentive (‘EMI’) schemes are specifically designed for private trading companies who wish to recruit and retain key employees. They…
Read more
How a demolition job can lose your PPR
13th February 2026 | Posted in Articles by Andrew Marr
Most property developers are conscious of the fact that stamp duty land tax (SDLT) rates are lower for bare pieces of…
Read more
To have and to hold (over)
6th February 2026 | Posted in Articles by Forbes Dawson
With BPR planning now reaching frenzied levels before 5 April 2026, even with the increase in value of the 100% BPR…
Read more
Tax mysteries surrounding distributions from companies limited by guarantee
30th January 2026 | Posted in Articles by Andrew Marr
Companies which are limited by guarantee do not have shareholders and instead have members who act as guarantors. These kinds of…
Read more
How are PETs taxed when value falls?
23rd January 2026 | Posted in Articles by Andrew Marr
A potentially exempt transfer (PET) is a gift that will ‘potentially’ be outside a donor’s estate for inheritance tax (IHT) purposes….
Read more
Uncertainty around whether interest has a UK source
16th January 2026 | Posted in Articles by Andrew Marr
There is tax legislation (ITA 2007 section 874) which dictates that tax needs to be withheld from certain interest payments (generally…
Read more
How loans can deny the Substantial Shareholding Exemption (SSE)
9th January 2026 | Posted in Articles by Forbes Dawson
The Substantial Shareholding Exemption (SSE) should generally apply to disposals by companies of trading subsidiaries if the shareholding is at least…
Read moreSignificant relaxation of Inheritance Tax (‘IHT’) changes for BPR and APR
6th January 2026 | Posted in Articles by Forbes Dawson
You may be aware that significant changes to Business Property Relief and Agricultural Property Relief were announced in the October 2024…
Read more
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.
Read more
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 more
