How can non-residents access UK pensions tax-free?
17th January 2025 | Posted in Articles by Andrew Marr
The default position for UK pension holders is that any payments will be paid under deduction of UK tax. This will…
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Does it make sense to gift ISAs as an IHT planning strategy
10th January 2025 | Posted in Articles, IHT by Andrew Marr
Wealthy families often have significant wealth stored in ISAs which they have built up over their lifetime. Although ISAs are a…
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The new ‘merged’ R & D scheme
3rd January 2025 | Posted in Articles by Michael Hodgson
For accounting periods on or after 1 April 2024, the R&D scheme for Small and Medium Enterprises (‘SMEs’) and RDEC scheme…
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Who were the Budget’s inheritance tax (IHT) winners?
20th December 2024 | Posted in Articles, IHT by Andrew Marr
The 30 October budget was for many people an IHT nightmare. Business and farm owners saw IHT reliefs which had previously…
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Construction work can be subject to stamp duty land tax (SDLT)
13th December 2024 | Posted in Articles, Stamp Duty Land Tax by Andrew Marr
It is fairly common for a lease to include an obligation to construct a building on the land which is the…
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Section 455 loophole closed in the Budget
6th December 2024 | Posted in Articles, Budget by Andrew Marr
A slightly below the radar announcement was made in the 30 October Budget relating to the closure of a loophole in…
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The new allure of EIS for members of pension schemes
29th November 2024 | Posted in Articles by Forbes Dawson
It is now almost old news that from 6 April 2027, pension schemes will be subject to inheritance tax (IHT). After…
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Pension IHT advantages of going to Dubai to die
22nd November 2024 | Posted in Articles by Andrew Marr
Despite the rather flippant title, we are tentatively considering a rather extreme tax planning option to combat the high effective tax…
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Don’t give up on EMI schemes too quickly!
15th November 2024 | Posted in Articles by Adam Sutton
Enterprise Management Incentive (EMI) schemes provide a tax efficient way of incentivising key employees with share-based rewards. Typically, an EMI scheme…
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Death to inheritance tax (reliefs)
8th November 2024 | Posted in Articles, IHT, Inheritance Tax, Trusts and Estates by Forbes Dawson
With more drama than the TV show Succession in last week’s Budget, the introduction of a reduction to Business Property Relief…
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