A Christmas gift from the VAT man
18th November 2019 | Posted in Articles, VAT by Andrew Marr
In the run up to the festive period, many businesses will be facing the usual tax questions associated with entertaining and…
Read more
When does property ownership start for the purposes of Principal Private Residence (‘PPR’)
8th November 2019 | Posted in Articles, Capital Gains Tax by Andrew Marr
A deciding case ……… Today’s Tax Bite looks into the facts and judgement issued recently by the Court of Appeal for…
Read more
Stamp duty land tax (SDLT) transitional rule reclaims
28th October 2019 | Posted in Articles, Stamp Duty Land Tax by Andrew Marr
The issue Each time that there is a hike in SDLT rates buyers have the ‘option’ to apply the lower rates…
Read more
Don’t lose out on tax relief on loans to companies
21st October 2019 | Posted in Articles by Forbes Dawson
The issue Generally if you borrow funds to help out your company then you should be able to benefit from tax…
Read more
Offshore property companies need to review UK tax reporting requirements
14th October 2019 | Posted in Articles, Capital Gains Tax, Property Tax by Andrew Marr
The issue Not so long ago offshore companies did not have too much UK tax to worry about. If they received…
Read more
Don’t forget about investors’ relief!
4th October 2019 | Posted in Articles, Capital Gains Tax by Andrew Marr
The issue Investors’ Relief (IR) came in to effect for disposals from 6 April 2019 and people are forgetting about it!…
Read more
Make treaty claims on interest payments
27th September 2019 | Posted in Articles, Corporation Tax by Andrew Marr
The issue UK companies often have interest bearing loans from offshore entities. Although as a default position withholding tax is accountable…
Read more
Will the loan charge be scrapped?
20th September 2019 | Posted in Articles by Andrew Marr
The issue Outstanding loans made to individuals from EBTs, EFRBS and other similar ‘disguised remuneration’ arrangements on 5 April 2019 became…
Read more
Potter case and non-trading activities for Entrepreneurs’ Relief purposes
13th September 2019 | Posted in Articles by Forbes Dawson
The issue A key requirement for Entrepreneurs’ Relief (ER) to be available in respect of a share disposal is that the…
Read more
Skinner’s an Entrepreneurs’ Relief winner!
6th September 2019 | Posted in Articles, Capital Gains Tax by Forbes Dawson
Background This week we report upon a welcome defeat for HMRC in the case of The Quentin Skinner 2005 Settlement L…
Read more
