EMI scheme trap for the unwary
24th February 2017 | Posted in Articles, Employee Incentive Arrangements, Employment Tax by Andrew Marr
EMI Schemes Enterprise Management Incentives (‘EMI’) are a very tax efficient way of rewarding key employees with equity based rewards. Under…
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Company trading losses can be offset against goodwill gains
17th February 2017 | Posted in Articles, Business Tax, Corporation Tax by Tom Minnikin
The issue Trading losses can only be carried forward against profits of the same trade. This means that brought forward losses…
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Not all U.K. bank accounts subject to inheritance tax
3rd February 2017 | Posted in Articles, Inheritance Tax, Trusts and Estates by Laura Hutchinson
The Issue Although UK domiciled and UK deemed domiciled individuals are subject to inheritance tax (IHT) on their worldwide assets, individuals…
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When is a compulsory purchase order (CPO) taxable?
31st January 2017 | Posted in Articles, Property Tax by Andrew Marr
The issue Councils often use a legal power to issue CPOs to land owners in order to force them to dispose…
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Benefits available when someone dies
13th January 2017 | Posted in Articles, Private Client by Tom Minnikin
Note: this article relates to the current system of benefits for bereaved individuals. The government has announced plans to consolidate these…
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Avoid the easy 5% penalty sting
6th January 2017 | Posted in Articles, Private Client by Andrew Marr
It is the time of year again when (those less organised) people are frantically seeking to submit their returns before the…
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PPR Nightmare!
16th December 2016 | Posted in Articles, Private Client, Property Tax by Andrew Marr
The case of Paul Gibson This case points to the need to take proper tax advice before doing anything to your…
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Trivial benefits in kind exemption may not be so trivial
9th December 2016 | Posted in Articles, Employment Tax by Andrew Marr
The issue ‘It’s Christmaaaaas!’ as Noddy Holder would say. With Christmas comes an opportunity for generous employers to bestow gifts on…
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Take care with interest on loans from offshore pension schemes
2nd December 2016 | Posted in Articles, Private Client by Andrew Marr
The issue Offshore pension schemes are a fairly common phenomenon and it is common for these schemes to provide loans to…
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Are the two year liquidation rules as strict as they sound?
25th November 2016 | Posted in Articles, Business Tax by Andrew Marr
By now many people will know that where a liquidation is carried out after 5 April 2016, capital gains tax treatment…
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