More ways to ‘Skinner’ capital gain
16th July 2021 | Posted in Articles, Business Asset Disposal Relief, Capital Gains Tax by Laura Hutchinson
The issue HMRC have recently successfully appealed a decision of the First Tier Tribunal in respect of a trust’s ability to…
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What is a capital gains group?
23rd April 2021 | Posted in Articles, Capital Gains Tax by Andrew Marr
The issue Broadly speaking, when assets are transferred from one party to the other, there will be a capital gains tax…
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Entrepreneurs’ relief when an EMI option holder leaves
21st April 2021 | Posted in Articles, Capital Gains Tax by Andrew Marr
The issue Enterprise Management Incentive (EMI) option schemes are well known as a tax-efficient incentivisation tool for management. If implemented correctly,…
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Capital losses in a company purchase of own shares
19th March 2021 | Posted in Articles, Capital Gains Tax by Andrew Marr
The issue A company purchase of own shares (CPOS) can be a very good way of a shareholder extracting value from…
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Budget review: The key impacts on SMEs
19th March 2021 | Posted in Articles, Budget, Capital Gains Tax, Featured Articles, Stamp Duty Land Tax by Forbes Dawson
To read Andrew Marr’s excellent piece of journalism that recently featured in the 6th March issue of Tax Journal follow this link.
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Oh no! We have a 54.5% marginal tax rate!
8th March 2021 | Posted in Articles, Budget, Capital Gains Tax, Corporation Tax by Andrew Marr
The issue Although I apologise for the slightly sensationalist title, hopefully I have got your attention. You will no doubt be…
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What about Principal Private Residence losses?
26th February 2021 | Posted in Articles, Capital Gains Tax, Property Tax, Stamp Duty by Andrew Marr
The issue Most people are aware that gains on the sale of a main residence are not generally subject to capital…
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Rebase assets in offshore companies by moving to the UK
25th January 2021 | Posted in Articles, Business Tax, Capital Gains Tax by Andrew Marr
The issue Generally, the last few years have seen a strengthening of UK tax measures for property held by non-resident individuals…
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Stamp duty land tax (SDLT) window of opportunity for inter-spouse transfers
15th December 2020 | Posted in Articles, Capital Gains Tax, Stamp Duty, Stamp Duty Land Tax by Andrew Marr
The issue Spouses often want to transfer property between themselves for a variety of reasons. These can include: 1. Splitting assets in…
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Divorce and capital gains tax (Should I stay or should I go now?)
2nd December 2020 | Posted in Articles, Capital Gains Tax by Laura Hutchinson
The issue When spouses separate, probably the last thing on their minds is tax. However, a considerable capital gains tax liability…
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