Don’t forget about the inheritance tax disadvantages of personal holding companies
8th August 2025 | Posted in Articles, Business Property Relief, IHT, Inheritance Tax, Trusts and Estates by Andrew Marr
Although Business Property Relief (BPR) is being ‘watered down’ from 6 April 2026 it is still an important relief from inheritance…
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Deeds of variation can reduce SDLT!
1st August 2025 | Posted in Articles, Stamp Duty Land Tax by Andrew Marr
When a person dies it is possible to amend their will for most practical purposes if this is done within two…
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Inheritance tax and gifts out of income for couples
25th July 2025 | Posted in Articles, IHT, Inheritance Tax, Trusts and Estates by Andrew Marr
Normally any gifts that people make will still fall into their estates for inheritance tax (IHT) purposes if they die within…
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The stamp duty problem with ‘new holding company buyouts’
18th July 2025 | Posted in Articles, Stamp Duty, Stamp Duty Land Tax by Andrew Marr
If certain conditions are met, then a nice tax-efficient way of a shareholder being bought out by a company is through…
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Key defences against discovery assessments
11th July 2025 | Posted in Articles by Andrew Marr
Generally, once the tax enquiry window has closed then a taxpayer is ‘safe’ from scrutiny from HMRC in respect of a…
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Time to tidy up to get full Business Property Relief (BPR)
4th July 2025 | Posted in Articles, Business Property Relief by Andrew Marr
The impending restrictions to BPR mean that from 6 April 2026, only 50% of inheritance tax (IHT) relief will be available…
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When inheritance tax can be helpful in a company purchase of own shares
27th June 2025 | Posted in Articles, Business Asset Disposal Relief, Inheritance Tax, Trusts and Estates by Andrew Marr
On a purchase of own shares by a company the default position is that any profit over and above the amount…
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What’s going on with the Winter Fuel Payments?
20th June 2025 | Posted in Articles by Michael Hodgson
The Government recently announced a U turn on its controversial plans to scrap Winter Fuel Payments (WFP). This benefit provides individuals…
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Home is where the monogrammed cigar humidor is!
16th June 2025 | Posted in Articles, Principal Private Residence Relief by Matt Parker
Our 2021 Tax Bite, ‘No PPR relief for traders!’ was a cautionary tale for developers moving into a property, refurbishing and…
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Timing is everything when it comes to a TRF claim!
6th June 2025 | Posted in Articles by Andrew Marr
Non-domiciled, long-term UK residents looking to take advantage of the Temporary Repatriation Facility (‘TRF’) should consider carefully how a TRF claim…
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