What’s going on with the Winter Fuel Payments?
20th June 2025 | Posted in Articles by Michael Hodgson
The Government recently announced a U turn on its controversial plans to scrap Winter Fuel Payments (WFP). This benefit provides individuals…
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Home is where the monogrammed cigar humidor is!
16th June 2025 | Posted in Articles, Principal Private Residence Relief by Matt Parker
Our 2021 Tax Bite, ‘No PPR relief for traders!’ was a cautionary tale for developers moving into a property, refurbishing and…
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Timing is everything when it comes to a TRF claim!
6th June 2025 | Posted in Articles by Andrew Marr
Non-domiciled, long-term UK residents looking to take advantage of the Temporary Repatriation Facility (‘TRF’) should consider carefully how a TRF claim…
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What should you do with AIM portfolios?
30th May 2025 | Posted in Articles, IHT by Andrew Marr
Up until 5 April 2026 AIM portfolios that have been held for two years will benefit from full inheritance tax (IHT)…
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Why the new associated companies regime could lead to more companies paying quarterly instalments
23rd May 2025 | Posted in Articles by Tom Stockton
For accounting periods beginning on or after 1 April 2023, HMRC introduced new associated companies rules. Prior to this date, companies…
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Depreciating assets are good for inheritance tax!
16th May 2025 | Posted in Articles, IHT, Inheritance Tax, Trusts and Estates by Andrew Marr
There is a whole group of profligate old people who smugly declare that they are ‘SKIers’. Here SKI stand for ‘Spend…
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Remember that companies can still benefit from an indexation allowance
9th May 2025 | Posted in Articles by Andrew Marr
Many people see indexation allowances as a thing of the past (to the extent they see them at all!). To recap,…
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Failed PETS to profligate kids can still be IHT-efficient!
2nd May 2025 | Posted in Articles by Andrew Marr
Perhaps the most common inheritance tax (IHT) saving strategy is for a donor to make a gift to a donee and…
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Tribunal intervenes in SDLT case
25th April 2025 | Posted in Articles, Stamp Duty Land Tax by Andrew Marr
A recent SDLT case (Sajedi) considered the position of a tax loophole where the taxpayers lost. This involved the ability to…
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Is it worth revisiting the position on ‘old’ 2023 corporation tax returns?
11th April 2025 | Posted in Articles, Corporation Tax by Andrew Marr
Many of you will know that the main rate of corporation tax increased from 19% to 25% on 1 April 2023….
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