Can a section 455 loan charge be a cheap option?
27th June 2022
Posted in Articles by Andrew Marr
The issue Generally accepted wisdom dictates that directors’ loan accounts need to be repaid within nine months of a company’s year…
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Convert a property to a furnished holiday let?
13th June 2022
Posted in Articles, Business Asset Disposal Relief, Capital Gains Tax by Andrew Marr
The issue Normally a residential rental property would be subject to a 28% capital gains tax (CGT) rate on its disposal….
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Main residence dilemmas in divorce cases
27th May 2022
Posted in Articles, Capital Gains Tax by Andrew Marr
The issue Normal ‘no gain, no loss’ inter-spouse transfer rules still apply in the year that a couple separates. In subsequent…
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A badly structured SPA can harm your capital gains tax position!
20th May 2022
Posted in Articles, Capital Gains Tax by Michael Hodgson
The issue Would you rather sell your company for £8 million with the obligation to repay its £1 million debt, or…
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Inheritance tax – Post-mortem relief for quoted shares
13th May 2022
Posted in Articles, Capital Gains Tax, IHT, Inheritance Tax, Trusts and Estates by Michael Hodgson
The issue With the cost-of-living crisis, the war in Ukraine and the prospect of a global recession, the UK stock markets…
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Remember the EMI grant notification deadline
29th April 2022
Posted in Articles by Andrew Marr
The issue Most of you will know about the tax benefits of EMI options. As a quick recap these ‘special’ options…
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10% rates of tax on incorporations
8th April 2022
Posted in Articles, Capital Gains Tax by Tom Minnikin
Remember the good old days, a decade ago? Back then, it was possible for business owners operating outside of a limited…
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Residential rates for non-PPR gains?
18th March 2022
Posted in Articles, Capital Gains Tax, Principal Private Residence Relief, Stamp Duty, Stamp Duty Land Tax by Michael Hodgson
The issue Generally speaking, where a property has been an individual’s main residence, then its disposal will attract Principal Private Residence…
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Capital gains tax uplift on death
16th March 2022
Posted in Articles, Capital Gains Tax by Laura Hutchinson
The issue You may be familiar with the favourable tax treatment, whereby assets held at death attract an uplift to market…
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Where are we with dividend stripping?
24th February 2022
Posted in Articles, Capital Gains Tax, Corporation Tax by Andrew Marr
The issue Broadly, dividend stripping is the practice of paying dividends out of a company to decrease (or ‘strip out’) value…
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