The trouble with rescindable contracts
16th August 2024
Posted in Articles by Andrew Marr
Once again taxpayers are quaking in their boots about the prospect of a possible increase in capital gains tax. The most…
Read more
The end of Furnished Holiday Lets (‘FHLs’) is nigh!
2nd August 2024
Posted in Articles by Andrew Marr
The final Conservative Budget in March announced that the FHL regime – which offers various advantages for individuals and companies who…
Read more
What’s so bad about bridging loans in a section 162 incorporation?
26th July 2024
Posted in Articles, Capital Gains Tax by Andrew Marr
The use of bridging loans in a section 162 incorporation have recently incurred the wrath of tax blogger, Dan Neidle (famous…
Read more
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…
Read more
Section 455 planning between associated companies
11th December 2023
Posted in Articles by Andrew Marr
It is generally well known that a ‘section 455 charge’ will arise if a loan outstanding to a shareholder remains outstanding…
Read more
Why a cut in the basic rate of tax could hurt landlords
30th October 2023
Posted in Articles by Andrew Marr
Many landlords have felt somewhat shafted by tax legislation for a while now. The restriction of tax relief on finance costs…
Read more
Pay fees upfront to take the sting out of private school VAT
20th October 2023
Posted in Articles by Andrew Marr
Once again, we face the prospect of VAT being applied to public school fees, which is currently generally not the case…
Read more
Don’t forget about the fiddly bits of holdover relief!
1st September 2023
Posted in Articles, Business Asset Disposal Relief by Andrew Marr
Apart from assets which are transferred between spouses and civil partners, the default position for capital gains tax purposes is that…
Read more
