What were the budget changes to company reconstructions all about?
28th November 2025
Posted in Articles by Andrew Marr
On Wednesday, many of you may not have noticed a few changes to anti-avoidance rules relating to company reconstructions, but they…
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How married couples can take advantage of the ‘50%:50%’ rental property rule
21st November 2025
Posted in Articles by Forbes Dawson
It is fairly common for one spouse (or civil partner) to want to share the taxation of rental income with their…
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The IHT sting of EOT receivables
14th November 2025
Posted in Articles by Michelle Hogan
The Employee Ownership Trust (EOT) tax provisions were enacted in 2014, as a way to encourage long-term employee ownership in businesses,…
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Get the FOTRA out of the UK! – You will want to read this!
7th November 2025
Posted in Articles by Laura Hutchinson
Hidden within the Finance Act 2025 was a very helpful change to the tax treatment of UK government securities for inheritance…
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Don’t forget about BADR in transactions
17th October 2025
Posted in Articles, Business Asset Disposal Relief by Forbes Dawson
Business Asset Disposal Relief (BADR), previously known as Entrepreneurs’ Relief is possibly nearing extinction. It was not long ago that there…
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Deeds of variation can reduce SDLT!
1st August 2025
Posted in Articles, Stamp Duty Land Tax by Andrew Marr
When a person dies it is possible to amend their will for most practical purposes if this is done within two…
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Timing is everything when it comes to a TRF claim!
6th June 2025
Posted in Articles by Andrew Marr
Non-domiciled, long-term UK residents looking to take advantage of the Temporary Repatriation Facility (‘TRF’) should consider carefully how a TRF claim…
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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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