You may not always want incorporation relief
13th August 2021 | Posted in Articles, Capital Gains Tax, Stamp Duty, Stamp Duty Land Tax by Andrew Marr
The issue Property business incorporations continue to be a very topical issue. Landlords are keen to incorporate residential portfolios so as…
Read more
Courts rein in HMRC Follower Notice powers
13th August 2021 | Posted in Articles by Andrew Marr
The issue Since 2014 Follower Notices (FNs) have been part of HMRC’s artillery for collecting cash in respect of what they…
Read more
Change in tax basis periods for the self-employed
23rd July 2021 | Posted in Articles by Andrew Marr
The issue On 20 July 2021, the government announced a consultation (with draft legislation) for reforming the basis period system for…
Read more
More ways to ‘Skinner’ capital gain
16th July 2021 | Posted in Articles, Business Asset Disposal Relief, Capital Gains Tax by Laura Hutchinson
The issue HMRC have recently successfully appealed a decision of the First Tier Tribunal in respect of a trust’s ability to…
Read more
Don’t forget about Multiple Dwellings Relief claw-back
12th July 2021 | Posted in Articles, Stamp Duty, Stamp Duty Land Tax by Andrew Marr
Background The issue The valuable stamp duty land tax (SDLT) relief know as Multiple Dwellings Relief (MDR) is relatively well known…
Read more
Tax and the cladding scandal
2nd July 2021 | Posted in Articles, Stamp Duty, Stamp Duty Land Tax by Tom Minnikin
Background Last month marked four years since the Grenfell Tower tragedy, where 72 people lost their lives. The disaster exposed the…
Read more
Don’t forget research and development (R&D) capital allowances!
25th June 2021 | Posted in Articles, Capital Allowances by Andrew Marr
The issue R&D tax credits have been around for over 20 years now. However, many people are unaware that the regime…
Read more
How will tax rates on pensions compare to dividends?
18th June 2021 | Posted in Articles by Andrew Marr
The issue Broadly speaking, company shareholders have the option of extracting profits as either a dividend or a pension contribution (once…
Read more
Spouse rules for the 2% SDLT surcharge
14th June 2021 | Posted in Articles, Property Tax, Stamp Duty, Stamp Duty Land Tax by Andrew Marr
In this week’s Tax Bite we discuss some of the nuances of the spouse rules contained within the new non-resident SDLT…
Read more
Capital loss for lost deposits?
8th June 2021 | Posted in Articles, Property Tax by Andrew Marr
The issue One issue which sadly crops up sometimes is the question of whether tax relief can be claimed on a…
Read more
