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…
Read more
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…
Read more
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…
Read more
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…
Read more
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…
Read more
No PPR relief for traders!
3rd December 2021
Posted in Articles, Capital Gains Tax, Principal Private Residence Relief by Andrew Marr
The issue Principal Private Residence (PPR) relief generally allows taxpayers to keep gains arising on the disposal of a property which…
Read more
How do you break UK tax residence?
15th November 2021
Posted in Articles, Capital Gains Tax, Coronavirus by Andrew Marr
The issue With rising tax rates many taxpayers are considering leaving the UK and crystallising gains and income in a more…
Read more
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…
Read more
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…
Read more
Rishi’s coronavirus capital gains tax hike
13th November 2020
Posted in Articles, Capital Gains Tax, Coronavirus by Andrew Marr
It has already been widely reported that the Chancellor, Rishi Sunak, intends to raise more money from capital gains tax (‘CGT’)…
Read more
