What should you do with AIM portfolios?
30th May 2025
Posted in Articles, IHT by Andrew Marr
Up until 5 April 2026 AIM portfolios that have been held for two years will benefit from full inheritance tax (IHT)…
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Update – you can still take a cheap mortgage from your company!
28th March 2025
Posted in Articles by Josh Barlow
Perhaps unsurprisingly, HMRC has announced that the official rate of interest (ORI) for employee loans will increase. Perhaps surprisingly, it is…
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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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SDLT on in specie distributions
26th June 2024
Posted in Articles, Stamp Duty, Stamp Duty Land Tax by Andrew Marr
There are often cases where it is beneficial to transfer assets from one company to another as a distribution. When property…
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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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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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