Rights issues and business property relief (BPR)
2nd July 2018 | Posted in Articles, Featured Articles, Inheritance Tax, Trusts and Estates by Andrew Marr
The issue Business property relief (BPR) is an important relief which fully exempts certain assets from inheritance tax (IHT). One of…
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HMRC attack property leaseholders who buy the freehold
22nd June 2018 | Posted in Articles, Featured Articles, Property Tax by Forbes Dawson
The issue As stories of homeowners being caught out by unfair leasehold practices become more common, it is likely that many…
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Can sellers benefit from stamp duty land tax (SDLT) planning?
15th June 2018 | Posted in Articles, Featured Articles, Property Tax by Andrew Marr
The issue In literal terms SDLT is a cost for a buyer of property, but this is overly simplistic. In economic…
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Where are we with Alternative Dispute Resolution (ADR)?
8th June 2018 | Posted in Articles, Featured Articles, Tax Risk and Investigations by Andrew Marr
What is Alternative Dispute Resolution (ADR)? In a tax context, ADR has now been around for a few years but is…
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Employee Shareholder Status (ESS) shares not pooled
1st June 2018 | Posted in Articles, Employee Incentive Arrangements, Employment Tax, Featured Articles by Andrew Marr
The issue ESS was an arrangement under which employees entered into agreements to vary their employment rights in consideration for the…
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When does the transfer (pricing) window open?
25th May 2018 | Posted in Articles, Corporation Tax, Featured Articles, International Tax by Tim Shaw
The UK’s transfer pricing rules govern the prices charged in transactions between connected parties, the rationale being that in such circumstances…
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Spread betting unremitted funds could be a winner!
18th May 2018 | Posted in Articles, Featured Articles, International Tax by Andrew Marr
The issue Many non-domiciled individuals have been subject to the remittance basis of taxation. Put simply that means that offshore earnings…
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SDLT exemption for when employer buys employee’s house!
11th May 2018 | Posted in Articles, Featured Articles, Property Tax by Andrew Marr
Attempting to relocate a key employee can often run the risk of losing that employee altogether. What can appear to be…
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Good sense prevails in PPR claim!
23rd April 2018 | Posted in Articles, Featured Articles, Private Client, Property Tax by Forbes Dawson
From time to time, HMRC has sought to apply tax legislation and their own guidance in an extremely literal and non-commonsensical way. This…
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Mind the Gap: EMI options cannot be granted now!
16th April 2018 | Posted in Articles, Employee Incentive Arrangements, Employment Tax, Featured Articles by Tom Minnikin
Last week HMRC published an Employment Related Securities bulletin that could have important consequences for companies which offer EMI options, and…
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