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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Tax efficient student property
4th February 2022
Posted in Articles by Andrew Marr
The issue There is an incentive for parents to ‘put’ income into their children’s hands in order to access lower tax…
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HMRC loses transactions in securities case
28th January 2022
Posted in Articles, Capital Gains Tax by Andrew Marr
The issue Transactions in securities legislation (TISL) is what HMRC uses to combat capital transactions where they think that a shareholder…
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