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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Is a single year of non-residence enough to escape UK tax?
6th November 2023
Posted in Articles by Andrew Marr
Years ago some taxpayers would seek to ‘wash’ out dividends from their companies by becoming non-UK tax resident for a single…
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Portugal’s ‘peri peri’ good tax deal may be closing…
6th October 2023
Posted in Articles by Angela Carey
One increasingly common way for individuals to limit their tax exposure is for them to go non-resident. Emigration can be particularly…
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Sugar’s not so sweet tax bill
15th September 2023
Posted in Articles by Michael Hodgson
The Sunday Times recently published an article claiming that Lord Alan Sugar had tried to avoid paying £186m in tax, by…
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Show all your cards in a tax clearance
20th June 2022
Posted in Articles by Andrew Marr
The issue There are various clearance mechanisms whereby HMRC will provide assurance that they will not impose penal legislation to deny…
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Are my dividends tax-free now that I am non-UK resident?
6th May 2022
Posted in Articles by Angela Carey
The issue Non-UK resident individuals can choose for their UK sourced investment income, including dividends and interest, to be disregarded for…
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New restrictions to company purchase of own shares rules
4th March 2022
Posted in Articles by Andrew Marr
The issue A basic legal requirement for a company purchase of own shares (CPOS) is that it takes place for cash…
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What exactly is a distribution?
11th February 2022
Posted in Articles by Andrew Marr
The issue Company distributions are subject to income tax. They have special rates and from 6 April 2022 these rates will…
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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…
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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…
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