You need a quality residence for PPR!
21st June 2019 | Posted in Articles, Featured Articles, Property Tax by Andrew Marr
The issue A recent case has highlighted the old adage of ‘quality not quantity’ when it comes to Principal Private Residence…
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Tory tax cuts?
14th June 2019 | Posted in Articles, Featured Articles by Andrew Marr
The issue Boris Johnson has promised to cut taxes for around 3 million higher earners by raising the 40p threshold from…
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Social media used in tax residency cases
7th June 2019 | Posted in Articles, Featured Articles, International Tax, Private Client by Andrew Marr
The issue Since Johnny Hallyday, the famous French singer, died in 2017, there has been a battle over his £89 million…
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Supreme Court says capital gains tax payable on bond disposal
31st May 2019 | Posted in Articles, Featured Articles, Private Client by Andrew Marr
The issue In the case of Hancock v HMRC taxpayers sold their company in return for loan notes of £9.27 million,…
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VAT reverse charge for construction services
24th May 2019 | Posted in Articles, Featured Articles, VAT by Andrew Marr
The issue A reverse charge for construction work will be introduced on 1 October 2019. This is an anti-fraud measure under…
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New way for preference shares to jeopardise Entrepreneurs’ Relief
17th May 2019 | Posted in Articles, Business Tax, Featured Articles, Private Client by Andrew Marr
The issue A key requirement for shareholders to enjoy Entrepreneurs’ relief (ER) is that they have owned 5% of the ordinary…
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Use or lose the structures and buildings allowance
3rd May 2019 | Posted in Articles, Capital Allowances, Corporation Tax, Featured Articles, Property Tax by Forbes Dawson
The issue A longstanding frustration of businesses is that most capital expenditure on commercial buildings does not benefit from capital allowances…
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Top slicing relief – latest developments
1st May 2019 | Posted in Articles, Featured Articles, Private Client by Andrew Marr
Those of you who deal with insurance bond encashments will know the legislation is extremely complex. If you read the provisions…
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Another Entrepreneurs’ Relief blunder!
12th April 2019 | Posted in Articles, Business Tax, Featured Articles, Private Client by Andrew Marr
The issue This week we report on another tale of Entrepreneurs’ Relief woe that has arisen in the case of Philip…
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Can an EIS investment ‘convert’ residential capital gains tax rates into non-residential rates?
5th April 2019 | Posted in Articles, Private Client, Property Tax by Andrew Marr
The issue It is well known that EIS investments provide the ability for capital gains to be deferred until the EIS…
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