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 more3rd May 2024
Posted in Articles by Andrew Marr
Perhaps surprisingly, HMRC has announced that the official rate of interest (ORI) for employee loans will remain at only 2.25% for…
Read more9th February 2024
Posted in Articles, Business Asset Disposal Relief by Forbes Dawson
The heady days of a £10m lifetime Entrepreneurs’ Relief allowance are now a distant memory. This was reduced to £1m in…
Read more2nd February 2024
Posted in Articles by Andrew Marr
It is fairly common for sporting clubs to seek cheap finance from its members for various initiatives (e.g. new tennis courts…
Read more11th 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 more22nd 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…
Read more20th 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…
Read more2nd September 2019
Posted in Articles by Forbes Dawson
Breakdown In 2017 the Government legislated to introduce a charge on outstanding loans from EBTs, EFRBS and other ‘disguised remuneration’ schemes. …
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