Year-end Tax Planning 2025
7th March 2025 | Posted in Articles by Forbes Dawson
As 5 April fast approaches, we are pleased to send you our annual helpful guide outlining the planning tips to consider…
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Avoid shareholder debt write-offs in corporate transactions
28th February 2025 | Posted in Articles by Andrew Marr
Most of you will know about the tax issues surrounding overdrawn directors’ loan accounts, but it is fairly common for shareholders…
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What’s the rate of SDLT on student accommodation?
21st February 2025 | Posted in Articles, Stamp Duty, Stamp Duty Land Tax by Andrew Marr
The rules about stamp duty land tax (SDLT) payable in respect of student accommodation are not very clear and are the…
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Section 77A stamp duty restriction may not be as bad as you think
14th February 2025 | Posted in Articles, Stamp Duty, Stamp Duty Land Tax by Andrew Marr
Many reorganisations involve one company acquiring another company through a share for share exchange. Without a specific relief, stamp duty would…
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Non-UK domiciled beneficiaries may want to ‘raid’ their offshore trusts after 5 April 2025
7th February 2025 | Posted in Articles by Andrew Marr
The temporary repatriation facility (TRF) which was announced on 30 October 2024 was a rare piece of welcome news for non-UK…
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What options are there for AIM shares after the October budget?
31st January 2025 | Posted in Articles, IHT by Andrew Marr
Acquiring AIM share portfolios has been a tempting inheritance tax (IHT) planning opportunity for many years. This is because once they…
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Death bed planning for business assets more relevant than ever!
24th January 2025 | Posted in Articles, Business Property Relief, IHT by Andrew Marr
In previous Tax Bites we have discussed the benefits of inter-spouse transfers before the death of one of the spouses. Example…
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How can non-residents access UK pensions tax-free?
17th January 2025 | Posted in Articles by Andrew Marr
The default position for UK pension holders is that any payments will be paid under deduction of UK tax. This will…
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Does it make sense to gift ISAs as an IHT planning strategy
10th January 2025 | Posted in Articles, IHT by Andrew Marr
Wealthy families often have significant wealth stored in ISAs which they have built up over their lifetime. Although ISAs are a…
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The new ‘merged’ R & D scheme
3rd January 2025 | Posted in Articles by Michael Hodgson
For accounting periods on or after 1 April 2024, the R&D scheme for Small and Medium Enterprises (‘SMEs’) and RDEC scheme…
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