Grazing agreements are good for SDLT
6th January 2023 | Posted in Articles, Stamp Duty, Stamp Duty Land Tax by Andrew Marr
The issue For higher value property transactions, it is generally preferable to be able to apply non-residential rather than residential stamp…
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Tax advantages of a gift to dying spouse
22nd December 2022 | Posted in Articles by Andrew Marr
The issue Although I apologise for the miserable title, deathbed tax planning is never going to be a cheerful activity. It…
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How an inter-spouse transfer can avoid residential capital gains tax rates
12th December 2022 | Posted in Articles, Capital Gains Tax by Andrew Marr
The issue Residential property gains effectively have an 8% capital gains tax (‘CGT’) surcharge and so it is preferential for land…
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Can stamp duty share for share relief be claimed for multiple companies?
6th December 2022 | Posted in Articles, Stamp Duty, Stamp Duty Land Tax by Andrew Marr
The issue When a company acquires another company by way of a share for share exchange, the basic rule is that…
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Market value in company purchase of own share transactions
29th November 2022 | Posted in Articles by Forbes Dawson
The issue When a company purchases its own shares then the default position is that proceeds will be taxed as a…
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Autumn Statement 2022 – Top Ten Main Changes
17th November 2022 | Posted in Articles, Budget by Forbes Dawson
Jeremy Hunt presented his Autumn Statement to Parliament on Thursday 17th November 2022. We are pleased to share our usual Top…
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‘Banking’ disposals before capital gains tax rates increase
17th November 2022 | Posted in Articles, Capital Gains Tax by Andrew Marr
The issue There has been much speculation in the press about the possibility of changes to capital gains tax in the…
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There may be more to capital gains tax groups than you think
7th November 2022 | Posted in Articles, Capital Gains Tax by Andrew Marr
The issue Although many of you will know the basics about capital gains tax groups for companies, one point may surprise…
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HMRC is challenging non-residence claims
3rd November 2022 | Posted in Articles by Andrew Marr
The issue Thousands of taxpayers are receiving ‘educational’ letters to tell them about how ‘exceptional circumstances’ should be applied to the…
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Bonuses can now be more tax efficient than dividends
26th October 2022 | Posted in Articles by Phil Skrynski
The issue Well, it has been a couple of turbulent weeks at the HM Treasury with tax changes and U-turns. The…
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