Remember that companies can still benefit from an indexation allowance
9th May 2025
Posted in Articles by Andrew Marr
Many people see indexation allowances as a thing of the past (to the extent they see them at all!). To recap,…
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How to tax options and non-refundable deposits
21st March 2025
Posted in Articles by Andrew Marr
There seems to be quite a bit of confusion around the taxation of options fees and how they relate to the…
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Avoid shareholder debt write-offs in corporate transactions
28th February 2025
Posted in Articles by Andrew Marr
Most of you will know about the tax issues surrounding overdrawn directors’ loan accounts, but it is fairly common for shareholders…
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What options are there for AIM shares after the October budget?
31st January 2025
Posted in Articles, IHT by Andrew Marr
Acquiring AIM share portfolios has been a tempting inheritance tax (IHT) planning opportunity for many years. This is because once they…
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Death bed planning for business assets more relevant than ever!
24th January 2025
Posted in Articles, Business Property Relief, IHT by Andrew Marr
In previous Tax Bites we have discussed the benefits of inter-spouse transfers before the death of one of the spouses. Example…
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Who were the Budget’s inheritance tax (IHT) winners?
20th December 2024
Posted in Articles, IHT by Andrew Marr
The 30 October budget was for many people an IHT nightmare. Business and farm owners saw IHT reliefs which had previously…
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The new allure of EIS for members of pension schemes
29th November 2024
Posted in Articles by Forbes Dawson
It is now almost old news that from 6 April 2027, pension schemes will be subject to inheritance tax (IHT). After…
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Don’t give up on EMI schemes too quickly!
15th November 2024
Posted in Articles by Adam Sutton
Enterprise Management Incentive (EMI) schemes provide a tax efficient way of incentivising key employees with share-based rewards. Typically, an EMI scheme…
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What is ‘acceptable’ tax planning for property rich company disposals?
18th October 2024
Posted in Articles by Andrew Marr
Before 6 April 2019 non-UK resident individuals and companies could generally sell UK companies without having to worry about UK tax…
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Can the 30-day bed and breakfasting rule act as a hedge against an increase in capital gains tax?
1st October 2024
Posted in Articles by Andrew Marr
Before March 1998, ‘bed and breakfasting’ of shares was a generally accepted piece of tax planning. This would work by an…
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