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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Don’t forget the (Christmas) trivial benefits in kind exemption
20th December 2021 | Posted in Articles by Andrew Marr
The issue There is a general benefit in kind exemption for ‘trivial benefits’ if the following conditions apply: 1. The cost of…
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Gift assets rather than cash to charity
10th December 2021 | Posted in Articles, Corporation Tax by Andrew Marr
The issue With Christmas fast approaching, I thought we would consider the issue of tax-efficient giving to charities. There are reliefs…
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No PPR relief for traders!
3rd December 2021 | Posted in Articles, Capital Gains Tax, Principal Private Residence Relief by Andrew Marr
The issue Principal Private Residence (PPR) relief generally allows taxpayers to keep gains arising on the disposal of a property which…
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Fail to prepare, prepare to fail – BADR
26th November 2021 | Posted in Articles, Business Asset Disposal Relief by Adam Sutton
The issue Most businesses start from humble beginnings and one of the (less exciting) decisions a budding entrepreneur will face is…
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The great corporation tax hike and losses
19th November 2021 | Posted in Articles, Corporation Tax by Andrew Marr
The issue Currently all companies pay corporation tax at 19%, irrespective of their profits. From 1 April 2023 this will increase…
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How do you break UK tax residence?
15th November 2021 | Posted in Articles, Capital Gains Tax, Coronavirus by Andrew Marr
The issue With rising tax rates many taxpayers are considering leaving the UK and crystallising gains and income in a more…
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Pre-sale Inheritance Tax planning
29th October 2021 | Posted in Articles, IHT, Inheritance Tax, Trusts and Estates by Laura Hutchinson
The issue Despite previous consultations on the possible changes or ‘simplification’ of Inheritance Tax (‘IHT’), no changes were made during this…
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Autumn Budget 2021
28th October 2021 | Posted in Articles, Budget by Forbes Dawson
To think it has only been six months since the last Budget. The world has since started to get back to…
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Consider Portugal?
22nd October 2021 | Posted in Articles, Capital Gains Tax by Andrew Marr
The issue With UK tax rates on the rise, many people are considering a move to sunnier (and more tax-friendly climes)….
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