Property uplift available for those who leave the UK
2nd September 2024
Posted in Articles, Budget, Capital Gains Tax by Michael Hodgson
After just over 50 days of a new Labour government, the early warning sirens are already ringing for many UK tax…
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The trouble with rescindable contracts
16th August 2024
Posted in Articles by Andrew Marr
Once again taxpayers are quaking in their boots about the prospect of a possible increase in capital gains tax. The most…
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What’s so bad about bridging loans in a section 162 incorporation?
26th July 2024
Posted in Articles, Capital Gains Tax by Andrew Marr
The use of bridging loans in a section 162 incorporation have recently incurred the wrath of tax blogger, Dan Neidle (famous…
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Don’t forget about employee shareholder capital gain tax exemption
17th May 2024
Posted in Articles by Andrew Marr
Employee shareholder status (ESS) was introduced on 6 April 2013 and was a very generous employee share incentive. Broadly it involved…
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Double trouble when winding down unwanted offshore property structures
5th April 2024
Posted in Articles, Capital Gains Tax by Andrew Marr
It used to be common practice for non-domiciled individuals to hold UK residential property through an offshore company. That way, a…
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Capital gains tax and stamp duty land tax (SDLT)
29th January 2024
Posted in Articles, Stamp Duty, Stamp Duty Land Tax by Forbes Dawson
There seems to be quite a lot of misunderstanding about the tax implications of property exchanges. Many people appear to have…
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Why a cut in the basic rate of tax could hurt landlords
30th October 2023
Posted in Articles by Andrew Marr
Many landlords have felt somewhat shafted by tax legislation for a while now. The restriction of tax relief on finance costs…
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Maximising Business Asset Disposal Relief – but beware the IHT!
25th September 2023
Posted in Articles by Michelle Hogan
Since the reduction of the lifetime limit to £1 million, for capital gains attracting Business Asset Disposal Relief (BADR), business owners…
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Use preference shares to ‘turn on’ BADR for goodwill on incorporation?
11th September 2023
Posted in Articles, Business Asset Disposal Relief by Forbes Dawson
Before changes in the 2015 Finance Act, it was fairly common for sole traders and partnerships to sell their trade and…
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Should I gift my property to my company?
25th August 2023
Posted in Articles, Capital Gains Tax, IHT, Inheritance Tax, Trusts and Estates, Private Client, Property Tax, Stamp Duty Land Tax by Tom Minnikin
We were having a debate in the office this week about what is the costliest mistake that anyone had come across…
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