New rules for inter-spouse transfers of main residence
4th December 2020 | Posted in Articles, Property Tax by Andrew Marr
The issue With all the chaos that was going on, you may have missed a rather subtle change that was introduced…
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Divorce and capital gains tax (Should I stay or should I go now?)
2nd December 2020 | Posted in Articles, Capital Gains Tax by Laura Hutchinson
The issue When spouses separate, probably the last thing on their minds is tax. However, a considerable capital gains tax liability…
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When does a house become a home?
20th November 2020 | Posted in Articles, Capital Gains Tax by Andrew Marr
The issue The principal private residence (‘PPR’) exemption is a valuable tool which gives relief from capital gains tax for a…
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Rishi’s coronavirus capital gains tax hike
13th November 2020 | Posted in Articles, Capital Gains Tax, Coronavirus by Andrew Marr
It has already been widely reported that the Chancellor, Rishi Sunak, intends to raise more money from capital gains tax (‘CGT’)…
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Can abortive deal costs ever be allowable?
6th November 2020 | Posted in Articles, Capital Allowances, Capital Gains Tax by Andrew Marr
The issue Whenever a transaction completes there are usually sellers who need to calculate their capital gains and pay tax in…
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Can the 3% SDLT surcharge apply in a transaction that involves non-residential property?
30th October 2020 | Posted in Articles, Stamp Duty, Stamp Duty Land Tax by Andrew Marr
The issue Multiple Dwellings Relief (MDR) is now a relatively well known and well used stamp duty land tax (SDLT) relief….
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Is your HMRC enquiry in time?
23rd October 2020 | Posted in Articles, Coronavirus, Stamp Duty Land Tax by Andrew Marr
The issue HMRC have had a lot on their plate recently with all the coronavirus support initiatives and this may have…
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Retained income and ten year charges
16th October 2020 | Posted in Articles, Trusts and Estates by Andrew Marr
The issue In general terms, most trusts established on or after 22 March 2006 are subject to the ‘relevant property’ regime…
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Eamonn hopes to score a Holmes run in HMRC battle
9th October 2020 | Posted in Articles by Andrew Marr
The issue This admittedly cringeworthy title alludes to the fact that Eamonn Holmes is set to appeal his defeat earlier this…
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Dividend tax confusion
2nd October 2020 | Posted in Articles, Business Tax by Andrew Marr
The issue Dividends are generally taxable on the basis of when they are received. This is a basic but important point…
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