Is it worth revisiting the position on ‘old’ 2023 corporation tax returns?
11th April 2025 | Posted in Articles, Corporation Tax by Andrew Marr
Many of you will know that the main rate of corporation tax increased from 19% to 25% on 1 April 2023….
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The IHT advantage of companies buying from pension schemes
4th April 2025 | Posted in Articles, Business Property Relief by Andrew Marr
Until 5 April 2026 trading companies will generally benefit from a full inheritance tax (IHT) exemption due to the availability of…
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Update – you can still take a cheap mortgage from your company!
28th March 2025 | Posted in Articles by Josh Barlow
Perhaps unsurprisingly, HMRC has announced that the official rate of interest (ORI) for employee loans will increase. Perhaps surprisingly, it is…
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How to tax options and non-refundable deposits
21st March 2025 | Posted in Articles by Andrew Marr
There seems to be quite a bit of confusion around the taxation of options fees and how they relate to the…
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The end is nigh for furnished holiday lets!
14th March 2025 | Posted in Articles by Andrew Marr
This month marks the end of the road for the Furnished Holiday Lettings (‘FHL’) regime. Under the FHL rules, individuals and…
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Extend the exemption for electric car tax!
7th March 2025 | Posted in Articles by Andrew Marr
The rules for tax on electric cars (‘EVs’) are changing and from 1 April 2025 owners of EVs will no longer…
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Year-end Tax Planning 2025
7th March 2025 | Posted in Articles by Forbes Dawson
As 5 April fast approaches, we are pleased to send you our annual helpful guide outlining the planning tips to consider…
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Avoid shareholder debt write-offs in corporate transactions
28th February 2025 | Posted in Articles by Andrew Marr
Most of you will know about the tax issues surrounding overdrawn directors’ loan accounts, but it is fairly common for shareholders…
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What’s the rate of SDLT on student accommodation?
21st February 2025 | Posted in Articles, Stamp Duty, Stamp Duty Land Tax by Andrew Marr
The rules about stamp duty land tax (SDLT) payable in respect of student accommodation are not very clear and are the…
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Section 77A stamp duty restriction may not be as bad as you think
14th February 2025 | Posted in Articles, Stamp Duty, Stamp Duty Land Tax by Andrew Marr
Many reorganisations involve one company acquiring another company through a share for share exchange. Without a specific relief, stamp duty would…
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