No tax clarity on liquidations – therefore sell!
18th August 2017 | Posted in Articles, Business Tax, Featured Articles by Andrew Marr
The issue We have been eagerly awaiting clarity from HMRC on the ‘new’ targeted anti-avoidance rules in relation to the tax…
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Safeguard Entrepreneurs’ Relief by carrying out investment activity in different company
11th August 2017 | Posted in Articles, Business Tax, Featured Articles, Private Client by Tom Minnikin
The issue Entrepreneurs’ Relief (ER) can be jeopardised if a company/group has substantial non-trading activities, which are generally taken to be…
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Surplus cash in a trading company (too much of a good thing?)
4th August 2017 | Posted in Articles, Featured Articles, Inheritance Tax, Trusts and Estates by Forbes Dawson
Surplus cash problem Surplus cash in a trading company is not always a good thing! Its existence can impact upon the…
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HMRC will repay penalties for non-resident capital gains tax returns
28th July 2017 | Posted in Articles, Featured Articles, International Tax, Property Tax by Forbes Dawson
The issue From 6 April 2015, all non UK residents are required to report the disposal of any UK residential property…
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The end of the Swiss/UK bi-lateral agreement and what it means for UK residents with assets in Switzerland
21st July 2017 | Posted in Articles, Featured Articles, International Tax by Andrew Marr
The agreement The Swiss/UK Tax Cooperation Agreement applied in the UK from 1 January 2013. The agreement was designed to be…
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Clarification on tax rules following General Election fiasco!
14th July 2017 | Posted in Articles, Featured Articles, Non Domicilliaries by Andrew Marr
After months of uncertainty, the government have confirmed that the previously announced changes to the taxation of non UK domiciled individuals…
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They think it’s all over ….
7th July 2017 | Posted in Articles, Employee Incentive Arrangements, Employment Tax, Featured Articles by Tom Minnikin
… well it is now (possibly). This week the Supreme Court handed down its decision in the Murray Group Holdings tax…
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Summer Finance Bill announced
23rd June 2017 | Posted in Articles, Featured Articles by Andrew Marr
In a Queen’s Speech which was somewhat light in detail, there was an announcement this week that a Finance Bill will…
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Do not bring Personal Portfolio Bonds into the UK!
9th June 2017 | Posted in Articles, Featured Articles, International Tax, Private Client by Andrew Marr
The issue In recent years there has been an increase in the number of off-shore bonds and based on assets owned…
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Time running out for disincorporation relief
26th May 2017 | Posted in Articles, Business Tax, Corporation Tax, Featured Articles by Forbes Dawson
The issue Some people have mentioned that time is running out for applying disincorporation relief, and they are right. However, if…
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