Depreciating assets are good for inheritance tax!
16th May 2025 | Posted in Articles, IHT, Inheritance Tax, Trusts and Estates by Andrew Marr
There is a whole group of profligate old people who smugly declare that they are ‘SKIers’. Here SKI stand for ‘Spend…
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Remember that companies can still benefit from an indexation allowance
9th May 2025 | Posted in Articles by Andrew Marr
Many people see indexation allowances as a thing of the past (to the extent they see them at all!). To recap,…
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Failed PETS to profligate kids can still be IHT-efficient!
2nd May 2025 | Posted in Articles by Andrew Marr
Perhaps the most common inheritance tax (IHT) saving strategy is for a donor to make a gift to a donee and…
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Tribunal intervenes in SDLT case
25th April 2025 | Posted in Articles, Stamp Duty Land Tax by Andrew Marr
A recent SDLT case (Sajedi) considered the position of a tax loophole where the taxpayers lost. This involved the ability to…
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Is it worth revisiting the position on ‘old’ 2023 corporation tax returns?
11th April 2025 | Posted in Articles, Corporation Tax by Andrew Marr
Many of you will know that the main rate of corporation tax increased from 19% to 25% on 1 April 2023….
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The IHT advantage of companies buying from pension schemes
4th April 2025 | Posted in Articles, Business Property Relief by Andrew Marr
Until 5 April 2026 trading companies will generally benefit from a full inheritance tax (IHT) exemption due to the availability of…
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Update – you can still take a cheap mortgage from your company!
28th March 2025 | Posted in Articles by Josh Barlow
Perhaps unsurprisingly, HMRC has announced that the official rate of interest (ORI) for employee loans will increase. Perhaps surprisingly, it is…
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How to tax options and non-refundable deposits
21st March 2025 | Posted in Articles by Andrew Marr
There seems to be quite a bit of confusion around the taxation of options fees and how they relate to the…
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The end is nigh for furnished holiday lets!
14th March 2025 | Posted in Articles by Andrew Marr
This month marks the end of the road for the Furnished Holiday Lettings (‘FHL’) regime. Under the FHL rules, individuals and…
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Extend the exemption for electric car tax!
7th March 2025 | Posted in Articles by Andrew Marr
The rules for tax on electric cars (‘EVs’) are changing and from 1 April 2025 owners of EVs will no longer…
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