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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Is Lorraine Kelly a tax avoider or a celebrity scapegoat?
29th March 2019 | Posted in Articles, Featured Articles, Tax Risk and Investigations by Forbes Dawson
The papers have recently been rife with stories of how TV presenter, Lorraine Kelly, won an appeal at a First Tier…
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Year-end tax planning 2019 – reducing your tax bill
28th March 2019 | Posted in Articles, Featured Articles, Private Client by Forbes Dawson
With the end of the 2018/19 tax year a little over a week away, the period leading up to 5 April…
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Take stock of your provisions
22nd March 2019 | Posted in Articles, Business Tax, Featured Articles by Andrew Marr
The issue As far as stock is concerned, the accounting treatment will generally drive the tax treatment and HMRC is happy…
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