Retained income and ten year charges

16th October 2020
Posted in Articles, Trusts and Estates by Andrew Marr

The issue In general terms, most trusts established on or after 22 March 2006 are subject to the ‘relevant property’ regime…

Discharge of a director’s loan account on liquidation is not a write-off!

22nd November 2019
Posted in Articles, Business Tax, Capital Gains Tax by Forbes Dawson

The issue There have been various rumours circulating about a HMRC ‘test case’ with the following key points: A director’s loan…

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