Delay tax payments when consideration paid in instalments
19th June 2026
Posted in Articles by Andrew Marr
The issue When an asset is disposed of capital gains tax (CGT) is usually payable in full on 31 January following…
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Wes’s capital gains tax hike
22nd May 2026
Posted in Articles, Capital Gains Tax by Andrew Marr
The Issue Wes Streeting has proposed that capital gains should be taxed at the same rate as income tax which presumably…
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Avoid waiving shareholder credit accounts before a sale
8th May 2026
Posted in Articles by Andrew Marr
It is not uncommon for shareholders to lend personal funds to a company to allow it to meet various business expenses….
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How do taxpayers pay their tax when property incorporations go wrong?
1st May 2026
Posted in Articles by Andrew Marr
There has been lots of press around Property 118 (P118) over the last few years. Currently, if worst comes to the…
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Private Residence Relief when there are UK and overseas homes
20th March 2026
Posted in Articles, Principal Private Residence Relief by Andrew Marr
Principal Private Residence Relief (‘PPR’) can provide a full or partial exemption from capital gains tax on the disposal of an…
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Don’t miss out on the flexibility of a section 171A election
13th March 2026
Posted in Articles by Andrew Marr
For a long time, it has been possible to transfer assets within a group of companies without triggering a chargeable gain….
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Is there a four-year deadline for Transactions in Securities counteraction notices?
6th March 2026
Posted in Articles by Andrew Marr
Transactions in securities legislation (‘TISL’) is anti-avoidance legislation whereby in certain circumstances HMRC can stop a taxpayer taxing themselves on a…
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Angels and demons and the perils of getting the EIS ‘directors’ rules’ wrong
27th February 2026
Posted in Articles by Andrew Marr
The Enterprise Investment Scheme (‘EIS’) offers various tax incentives to individuals who invest in start-up companies, including a 30% income tax…
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To have and to hold (over)
6th February 2026
Posted in Articles by Forbes Dawson
With BPR planning now reaching frenzied levels before 5 April 2026, even with the increase in value of the 100% BPR…
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What were the budget changes to company reconstructions all about?
28th November 2025
Posted in Articles by Andrew Marr
On Wednesday, many of you may not have noticed a few changes to anti-avoidance rules relating to company reconstructions, but they…
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