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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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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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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Sell to company to avoid the 3% stamp duty land tax (SDLT) surcharge?
5th February 2021
Posted in Articles, Stamp Duty, Stamp Duty Land Tax by Andrew Marr
The issue Since 1 April 2016 second houses have generally triggered a 3% SDLT surcharge and although we are in an…
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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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Can abortive deal costs ever be allowable?
6th November 2020
Posted in Articles, Capital Allowances, Capital Gains Tax by Andrew Marr
The issue Whenever a transaction completes there are usually sellers who need to calculate their capital gains and pay tax in…
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Will capital losses have more value in the future?
7th August 2020
Posted in Articles, Capital Gains Tax by Andrew Marr
The issue As a general rule when an individual makes a gain in a tax year he or she will offset…
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