You may not always want incorporation relief
13th August 2021
Posted in Articles, Capital Gains Tax, Stamp Duty, Stamp Duty Land Tax by Andrew Marr
The issue Property business incorporations continue to be a very topical issue. Landlords are keen to incorporate residential portfolios so as…
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More ways to ‘Skinner’ capital gain
16th July 2021
Posted in Articles, Business Asset Disposal Relief, Capital Gains Tax by Laura Hutchinson
The issue HMRC have recently successfully appealed a decision of the First Tier Tribunal in respect of a trust’s ability to…
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Don’t fall into this SEIS trap!
19th May 2021
Posted in Articles by Andrew Marr
The Seed Enterprise Investment Scheme (‘SEIS’) was introduced in 2012 as the ‘younger child’ to the venture capital family, sitting alongside…
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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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