EIS gains deferral is now not just a deferral
6th May 2016 | Posted in Articles, Business Tax, Private Client by Andrew Marr
EIS Deferral relief If you acquire EIS shares then it is possible to defer gains in the previous 36 months until…
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The 3% additional SDLT charge on residential property
22nd April 2016 | Posted in Articles, Business Tax, Private Client, Property Tax, Trusts and Estates by Laura Hutchinson
You may be aware of the recent increase in Stamp Duty Land Tax (‘SDLT’) rates affecting purchases of residential property; typically…
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‘Money-boxing’ update
15th April 2016 | Posted in Articles, Business Tax, Corporation Tax, Featured Articles by Michelle Hogan
Following our ‘watch this space’ warning a couple of weeks ago, the government has since published the summary of responses to…
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ATED – Does it apply to your company?
8th April 2016 | Posted in Articles, Business Tax, Corporation Tax, Property Tax by Laura Hutchinson
One of the administrative burdens relating to the attack on UK residential properties is rearing its head this month – the…
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What’s happening about ‘money-boxing’?
4th April 2016 | Posted in Articles, Business Tax, Corporation Tax, Featured Articles by Andrew Marr
Over the past year there has been a wholesale HMRC raid on opportunities to extract company funds as capital. This is…
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Good sense prevails on Entrepreneurs’ Relief (ER) joint venture rules
29th March 2016 | Posted in Articles, Business Tax, Employment Tax, Featured Articles by Andrew Marr
The Issue Finance Act 2015 introduced anti-avoidance measures which were aimed at countering perceived abuse of the ‘joint venture rules’. Before…
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Deferred shares and Entrepreneurs’ Relief
22nd March 2016 | Posted in Articles, Business Tax, Employment Tax, Featured Articles by Tom Minnikin
There’s an old saying about London buses. You wait a while and then … Following on from our recent Tax Bite,…
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Less haste, more Entrepreneurs’ Relief
14th March 2016 | Posted in Articles, Business Tax, Employment Tax, Featured Articles by Tom Minnikin
A recent Tribunal case (John Kenneth Moore v HMRC [2016] TC04903) illustrates how forgetting small details can lead to very costly…
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Are there any tax benefits in ‘phoenixing’ post-5 April 2016?
10th March 2016 | Posted in Articles, Business Tax, Corporation Tax, Featured Articles by Andrew Marr
The Issue After 5 April 2016 there will be a maximum tax difference of 28.1% (38.1% – 10%) between extracting funds…
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The end of the Entrepreneurs’ Relief Boom Years?
29th February 2016 | Posted in Articles, Business Tax, Featured Articles, Private Client by Andrew Marr
We are now within 6 weeks (and possibly less) of some excellent tax opportunities being significantly curtailed. Clients may want to…
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