SME R&D relief and private equity firms
12th October 2018 | Posted in Articles, Featured Articles, R&D by Andrew Marr
The issue As mentioned in numerous previous tax bites, research and development (R&D) relief continues to be massively generous, particularly for…
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Are universal civil partnerships good for tax?
5th October 2018 | Posted in Articles, Featured Articles, Inheritance Tax, Trusts and Estates, Private Client by Tom Minnikin
Following a June 2018 Supreme Court ruling allowing a mixed-sex couple to have a civil partnership, Prime Minister Theresa May has…
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2018 Autumn Budget date announced
28th September 2018 | Posted in Articles, Budget, Featured Articles by Forbes Dawson
The Chancellor of the Exchequer, Philip Hammond, announced this week that this year’s Budget will be brought forward to Monday, 29…
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Banking Entrepreneurs’ Relief on a dilution
21st September 2018 | Posted in Articles, Business Tax, Featured Articles, Private Client by Andrew Marr
The issue In Spring 2018, the Government published a consultation setting out its proposal for allowing shareholders to retain the benefit…
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Stamp duty land tax (SDLT) 3% transitional rules could be your friend
14th September 2018 | Posted in Articles, Featured Articles, Property Tax by Andrew Marr
Background The 3% SDLT surcharge broadly bites when a purchaser owns more than one residential property at the end of the…
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Does home working affect Principal Private Residence Relief (PPR)?
10th September 2018 | Posted in Articles, Business Tax, Featured Articles, Private Client, Property Tax by Andrew Marr
Background There seems to be something of a ‘tax myth’ about the capital gains tax position if a home worker sells…
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Countdown to the offshore tax disclosure deadline
24th August 2018 | Posted in Articles, Featured Articles, International Tax, Non Domicilliaries, Private Client by Laura Hutchinson
Urgent action to be taken You will have seen previous tax bites explaining the benefit of coming clean on any previously…
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New cash basis for landlords
17th August 2018 | Posted in Articles, Featured Articles, Private Client, Property Tax by Forbes Dawson
As we approach the 2017/18 tax return season, it is worth recalling that it is the first tax year in which…
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Liquidation loan account woes continued
3rd August 2018 | Posted in Articles, Corporation Tax, Featured Articles, Private Client by Andrew Marr
The last Tax Bite prompted an unprecedented response from liquidator Tax Biters! By way of quick recap, we were discussing a…
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Liquidation loan account woes
27th July 2018 | Posted in Articles, Corporation Tax, Featured Articles, Private Client by Michelle Hogan
The issue HMRC are running a test case to challenge one of the traditional approaches of dealing with an overdrawn directors’…
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