Convert a property to a furnished holiday let?
13th June 2022 | Posted in Articles, Business Asset Disposal Relief, Capital Gains Tax by Andrew Marr
The issue Normally a residential rental property would be subject to a 28% capital gains tax (CGT) rate on its disposal….
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Main residence dilemmas in divorce cases
27th May 2022 | Posted in Articles, Capital Gains Tax by Andrew Marr
The issue Normal ‘no gain, no loss’ inter-spouse transfer rules still apply in the year that a couple separates. In subsequent…
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A badly structured SPA can harm your capital gains tax position!
20th May 2022 | Posted in Articles, Capital Gains Tax by Michael Hodgson
The issue Would you rather sell your company for £8 million with the obligation to repay its £1 million debt, or…
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Inheritance tax – Post-mortem relief for quoted shares
13th May 2022 | Posted in Articles, Capital Gains Tax, IHT, Inheritance Tax, Trusts and Estates by Michael Hodgson
The issue With the cost-of-living crisis, the war in Ukraine and the prospect of a global recession, the UK stock markets…
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Are my dividends tax-free now that I am non-UK resident?
6th May 2022 | Posted in Articles by Angela Carey
The issue Non-UK resident individuals can choose for their UK sourced investment income, including dividends and interest, to be disregarded for…
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Remember the EMI grant notification deadline
29th April 2022 | Posted in Articles by Andrew Marr
The issue Most of you will know about the tax benefits of EMI options. As a quick recap these ‘special’ options…
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Section 455 loan charges in MBOs
28th April 2022 | Posted in Articles by Andrew Marr
The issue Many of you will know about the CTA 2010 section 455 charge which kicks in when a company has…
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10% rates of tax on incorporations
8th April 2022 | Posted in Articles, Capital Gains Tax by Tom Minnikin
Remember the good old days, a decade ago? Back then, it was possible for business owners operating outside of a limited…
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Can excess cash in a company reduce inheritance tax (IHT)?
1st April 2022 | Posted in Articles, Business Property Relief by Andrew Marr
The issue Business Property Relief (BPR) is a valuable relief which can provide full relief from IHT in respect of trading…
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Don’t miss planning opportunities before corporation tax hike
25th March 2022 | Posted in Articles, Corporation Tax by Andrew Marr
The issue From 1 April 2023 the headline rate of corporation tax will increase from 19% to 25%. The precise rules…
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