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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Statutory residence rules and deeming
19th October 2021 | Posted in Articles by Andrew Marr
The issue The UK statutory residence test was introduced in Finance Act 2013 and is now relatively well understood. Please see…
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Stamp duty land tax (SDLT), annexes, and subsidiary dwellings
11th October 2021 | Posted in Articles, Stamp Duty, Stamp Duty Land Tax by Andrew Marr
The issue Hopefully you will all be fairly familiar with the advantages of making an SDLT multiple dwelling relief (MDR) claim….
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Use loans for an inheritance tax (IHT) ‘halfway house’
1st October 2021 | Posted in Articles, IHT, Inheritance Tax, Trusts and Estates by Andrew Marr
The issue From a purely tax perspective, IHT exposure can be limited by reducing the assets held at death. As such,…
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Don’t forget to join the section 169Q!
30th September 2021 | Posted in Articles, Business Asset Disposal Relief by Andrew Marr
The issue Cast your mind back to 11 March 2020, just before the world was about to be turned on its…
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Don’t forget to transfer the inheritance tax (IHT) nil rate band!
17th September 2021 | Posted in Articles, IHT, Inheritance Tax, Trusts and Estates, Non Domicilliaries by Andrew Marr
The issue Since 9 October 2007 the inheritance tax nil rate band can be transferred from one spouse to another. Any…
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