Do not accept invalid tax enquiries!
23rd August 2024 | Posted in Articles by Andrew Marr
We are seeing and hearing about an increasing number of HMRC errors in relation to tax enquiries. I am not just…
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The trouble with rescindable contracts
16th August 2024 | Posted in Articles by Andrew Marr
Once again taxpayers are quaking in their boots about the prospect of a possible increase in capital gains tax. The most…
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Statutory Residence Test – The trouble with becoming non-UK resident by working sufficient hours overseas
9th August 2024 | Posted in Articles by Andrew Marr
As a matter of fact, many individuals are now considering breaking UK tax residence. Many of these individuals will have one…
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The end of Furnished Holiday Lets (‘FHLs’) is nigh!
2nd August 2024 | Posted in Articles by Andrew Marr
The final Conservative Budget in March announced that the FHL regime – which offers various advantages for individuals and companies who…
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What’s so bad about bridging loans in a section 162 incorporation?
26th July 2024 | Posted in Articles, Capital Gains Tax by Andrew Marr
The use of bridging loans in a section 162 incorporation have recently incurred the wrath of tax blogger, Dan Neidle (famous…
Read moreChanges to the taxation of non-UK domiciled individuals and their trusts from 6 April 2025
23rd July 2024 | Posted in Articles, Non Domicilliaries by Laura Hutchinson
Following the General Election, we now, at least, have certainty over which political party will be setting the new tax rules….
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Beware of this statutory residence test trap if you retain a UK home
19th July 2024 | Posted in Articles by Angela Carey
The Statutory Residence Test (SRT) rules determine if an individual is UK tax resident in a given year and hence within…
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Lease extensions and the 3% surcharge
12th July 2024 | Posted in Articles, Stamp Duty, Stamp Duty Land Tax by Andrew Marr
The 3% SDLT surcharge has been with us for eight years now and the basic rules are as follows: 1. Trusts and…
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3% stamp duty land tax (SDLT) surcharge and linked transactions
5th July 2024 | Posted in Articles, Stamp Duty, Stamp Duty Land Tax by Andrew Marr
We recently considered a scenario where a property development company was considering acquiring a £3m house for development purposes. More accurately,…
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SDLT on in specie distributions
26th June 2024 | Posted in Articles, Stamp Duty, Stamp Duty Land Tax by Andrew Marr
There are often cases where it is beneficial to transfer assets from one company to another as a distribution. When property…
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