Stamp duty land tax (SDLT) reclaims on rescinded contracts?
15th January 2021
Posted in Articles, Stamp Duty, Stamp Duty Land Tax by Andrew Marr
The issue It is fairly common for contracts involving land purchases to be rescinded, meaning that in practical terms the contract…
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Trust Registration Service – are you in the know?
4th January 2021
Posted in Articles, IHT, Inheritance Tax, Trusts and Estates, Private Client, Trusts and Estates by Forbes Dawson
For any private clients who have established trusts, or for professional advisers who handle/administer trusts you need to be aware of…
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Divorce and capital gains tax (Should I stay or should I go now?)
2nd December 2020
Posted in Articles, Capital Gains Tax by Laura Hutchinson
The issue When spouses separate, probably the last thing on their minds is tax. However, a considerable capital gains tax liability…
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Is your HMRC enquiry in time?
23rd October 2020
Posted in Articles, Coronavirus, Stamp Duty Land Tax by Andrew Marr
The issue HMRC have had a lot on their plate recently with all the coronavirus support initiatives and this may have…
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Eamonn hopes to score a Holmes run in HMRC battle
9th October 2020
Posted in Articles by Andrew Marr
The issue This admittedly cringeworthy title alludes to the fact that Eamonn Holmes is set to appeal his defeat earlier this…
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Dividend tax confusion
2nd October 2020
Posted in Articles, Business Tax by Andrew Marr
The issue Dividends are generally taxable on the basis of when they are received. This is a basic but important point…
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The Battle of Bosworth and Entrepreneurs’ Relief
28th September 2020
Posted in Articles by Andrew Marr
For history buffs, the Battle of Bosworth was the last significant battle of the War of the Roses, marking the beginning…
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Tax treatment of repaying CJRS money
31st July 2020
Posted in Articles, Coronavirus by Andrew Marr
The issue There have been many reports of widespread CJRS fraud whereby companies have been making false claims for CJRS or…
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The tax blunders of Mr Khan
3rd July 2020
Posted in Articles by Andrew Marr
The case In Bostan Khan v HMRC [2020] UKUT 0168, the Upper Tribunal (UT) rejected a taxpayer’s argument that a company purchase of…
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HMRC clarification on corporation tax loss carry-back claims
29th June 2020
Posted in Articles, Corporation Tax by Andrew Marr
The issue Last week saw more businesses open their doors and adjust to the ‘new normal’ on our high streets. Despite…
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