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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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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