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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HMRC loses transactions in securities case
28th January 2022
Posted in Articles, Capital Gains Tax by Andrew Marr
The issue Transactions in securities legislation (TISL) is what HMRC uses to combat capital transactions where they think that a shareholder…
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Oh no! We now have a 55.5% marginal tax rate!
13th September 2021
Posted in Articles, Capital Gains Tax, Corporation Tax by Phil Skrynski
The issue Attentive readers of Tax Bites may notice that this is a very similar Tax Bite to the one issued…
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Change in tax basis periods for the self-employed
23rd July 2021
Posted in Articles by Andrew Marr
The issue On 20 July 2021, the government announced a consultation (with draft legislation) for reforming the basis period system for…
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