Should pension schemes pay stamp duty land tax (SDLT) on commercial property acquisitions?
21st August 2020 | Posted in Articles by Forbes Dawson
The issue As a general rule a purchaser (including pension schemes) will pay SDLT on any consideration paid for a property….
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An update on the EBT loan charge and actions required by 30 September 2020
14th August 2020 | Posted in Articles, Loan Charge by Andrew Marr
The briefing Firstly, an apology that this week’s tax bite is a little longer than normal! However, below are some key…
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Will capital losses have more value in the future?
7th August 2020 | Posted in Articles, Capital Gains Tax by Andrew Marr
The issue As a general rule when an individual makes a gain in a tax year he or she will offset…
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Tax treatment of repaying CJRS money
31st July 2020 | Posted in Articles, Coronavirus by Andrew Marr
The issue There have been many reports of widespread CJRS fraud whereby companies have been making false claims for CJRS or…
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Simple debts are not as simple as you think!
24th July 2020 | Posted in Articles, Capital Gains Tax by Andrew Marr
The issue There seems to be a fairly common misconception that an individual can claim a capital loss for a debt…
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Cheap Monday to Wednesday dining!
17th July 2020 | Posted in Articles, Coronavirus by Andrew Marr
The issue Details have now been released about how the new catchy ‘eat out to help out’ scheme will work: www.gov.uk/government/publications/get-more-information-about-the-eat-out-to-help-out-scheme/get-more-information-about-the-eat-out-to-help-out-scheme…
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What do the new SDLT rates really mean?
10th July 2020 | Posted in Articles, Stamp Duty, Stamp Duty Land Tax by Andrew Marr
The issue On Wednesday the Chancellor announced quite a generous SDLT holiday. With immediate effect until 31 March 2021 the rate…
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Summer Economic Update 2020
10th July 2020 | Posted in Articles by Forbes Dawson
A Plan for Jobs Yesterday the Chancellor announced a raft of further policies designed to get Britain’s economy going again. Despite…
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The tax blunders of Mr Khan
3rd July 2020 | Posted in Articles by Andrew Marr
The case In Bostan Khan v HMRC [2020] UKUT 0168, the Upper Tribunal (UT) rejected a taxpayer’s argument that a company purchase of…
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HMRC clarification on corporation tax loss carry-back claims
29th June 2020 | Posted in Articles, Corporation Tax by Andrew Marr
The issue Last week saw more businesses open their doors and adjust to the ‘new normal’ on our high streets. Despite…
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