New restrictions to company purchase of own shares rules
4th March 2022 | Posted in Articles by Andrew Marr
The issue A basic legal requirement for a company purchase of own shares (CPOS) is that it takes place for cash…
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Clarity on earlier bond encashments
25th February 2022 | Posted in Articles by Laura Hutchinson
The issue “Everyone loves a top-slicing relief calculation”, said nobody ever. Calculations for tax payable on onshore and offshore bond encashments…
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Year End Tax Planning 2022
24th February 2022 | Posted in Articles, Featured Articles by Forbes Dawson
Please follow our link to access a helpful guide of tax planning tips to consider before the end of the tax…
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Where are we with dividend stripping?
24th February 2022 | Posted in Articles, Capital Gains Tax, Corporation Tax by Andrew Marr
The issue Broadly, dividend stripping is the practice of paying dividends out of a company to decrease (or ‘strip out’) value…
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What exactly is a distribution?
11th February 2022 | Posted in Articles by Andrew Marr
The issue Company distributions are subject to income tax. They have special rates and from 6 April 2022 these rates will…
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Tax efficient student property
4th February 2022 | Posted in Articles by Andrew Marr
The issue There is an incentive for parents to ‘put’ income into their children’s hands in order to access lower tax…
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HMRC loses transactions in securities case
28th January 2022 | Posted in Articles, Capital Gains Tax by Andrew Marr
The issue Transactions in securities legislation (TISL) is what HMRC uses to combat capital transactions where they think that a shareholder…
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Business property relief (BPR) and the ‘binding contract trap’
21st January 2022 | Posted in Articles, IHT, Inheritance Tax, Trusts and Estates by Michael Hodgson
The issue BPR is an important inheritance tax (‘IHT’) relief which many business owners will rely on as part of their…
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Where are we with holding companies and stamp duty?
14th January 2022 | Posted in Articles, Stamp Duty, Stamp Duty Land Tax by Andrew Marr
The issue It is quite common for shareholders to insert a holding company on top of an existing company by way…
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HMRC’s stamp duty land tax (SDLT) consultation
11th January 2022 | Posted in Articles, Property Tax, Stamp Duty, Stamp Duty Land Tax by Andrew Marr
The issue On 30 November 2021 HMRC published a consultation document which suggests options for changing certain aspects of the current…
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