How to tax options and non-refundable deposits
21st March 2025
Posted in Articles by Andrew Marr
There seems to be quite a bit of confusion around the taxation of options fees and how they relate to the…
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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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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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Pension IHT advantages of going to Dubai to die
22nd November 2024
Posted in Articles by Andrew Marr
Despite the rather flippant title, we are tentatively considering a rather extreme tax planning option to combat the high effective tax…
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The great pension 70.5% tax raid of 2024
1st November 2024
Posted in Articles by Andrew Marr
When Rachel Reeves casually announced on Wednesday that pensions would be subject to 40% inheritance tax (‘IHT’), I was unsurprised. Currently,…
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Full Expensing vs The Annual Investment Allowance – Battle of the allowances
8th March 2024
Posted in Articles, Capital Allowances, Corporation Tax by Adam Sutton
Many companies will be starting to think about ‘full expensing’, which was temporarily introduced at the 2023 Spring Budget and made…
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Can you recycle Business Relief?
16th February 2024
Posted in Articles, IHT by Forbes Dawson
Business Relief (BR) is a very valuable relief which can reduce inheritance tax (IHT) on death. Perhaps the most common asset…
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Section 169Q elections when there’s no more BADR
9th February 2024
Posted in Articles, Business Asset Disposal Relief by Forbes Dawson
The heady days of a £10m lifetime Entrepreneurs’ Relief allowance are now a distant memory. This was reduced to £1m in…
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Don’t forget about the fiddly bits of holdover relief!
1st September 2023
Posted in Articles, Business Asset Disposal Relief by Andrew Marr
Apart from assets which are transferred between spouses and civil partners, the default position for capital gains tax purposes is that…
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