What’s the rate of SDLT on student accommodation?
21st February 2025
Posted in Articles, Stamp Duty, Stamp Duty Land Tax by Andrew Marr
The rules about stamp duty land tax (SDLT) payable in respect of student accommodation are not very clear and are the…
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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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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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Consider using the personal item remittance exemption
29th September 2023
Posted in Articles by Andrew Marr
The remittance basis of taxation, although its accessibility has been curtailed in recent years, allows certain non-domiciled individuals to only be…
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