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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Debt restructuring for businesses in financial distress
16th June 2020
Posted in Articles by Andrew Marr
The issue Sadly many companies will get into financial difficulty as a result of lockdown. For example, Debenhams appointed administrators in…
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Lap dancers and dog breeders narrow the coronavirus tax deficit
29th May 2020
Posted in Articles, Coronavirus by Andrew Marr
Less tax for HMRC According to AJ Bell, HMRC received 42% less in tax payments in April 2020 than April 2019….
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HMRC secret unit targets family investment companies!
28th February 2020
Posted in Articles, IHT by Andrew Marr
The issue There have been a few articles in the press over the recent weeks about a secret HMRC unit working…
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Discharge of a director’s loan account on liquidation is not a write-off!
22nd November 2019
Posted in Articles, Business Tax, Capital Gains Tax by Forbes Dawson
The issue There have been various rumours circulating about a HMRC ‘test case’ with the following key points: A director’s loan…
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Will the loan charge be scrapped?
20th September 2019
Posted in Articles by Andrew Marr
The issue Outstanding loans made to individuals from EBTs, EFRBS and other similar ‘disguised remuneration’ arrangements on 5 April 2019 became…
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Potter case and non-trading activities for Entrepreneurs’ Relief purposes
13th September 2019
Posted in Articles by Forbes Dawson
The issue A key requirement for Entrepreneurs’ Relief (ER) to be available in respect of a share disposal is that the…
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Skinner’s an Entrepreneurs’ Relief winner!
6th September 2019
Posted in Articles, Capital Gains Tax by Forbes Dawson
Background This week we report upon a welcome defeat for HMRC in the case of The Quentin Skinner 2005 Settlement L…
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SDLT on incorporation?
15th March 2019
Posted in Articles, Featured Articles, Property Tax by Andrew Marr
The issue When a business is incorporated, people are generally aware of the various capital gains tax reliefs available (e.g. section…
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