What’s the rate of SDLT on student accommodation?
21st February 2025
Posted in Articles, Stamp Duty, Stamp Duty Land Tax by Andrew Marr
The rules about stamp duty land tax (SDLT) payable in respect of student accommodation are not very clear and are the…
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Should non-residential SDLT rates be applied to scruffy dwellings?
7th October 2024
Posted in Articles, Stamp Duty, Stamp Duty Land Tax by Andrew Marr
‘Tax refund outfits’ have been making hay over the last few years. Their ‘game’ works roughly as follows: 1. Sift through Rightmove…
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Can the 30-day bed and breakfasting rule act as a hedge against an increase in capital gains tax?
1st October 2024
Posted in Articles by Andrew Marr
Before March 1998, ‘bed and breakfasting’ of shares was a generally accepted piece of tax planning. This would work by an…
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Treaties can help offshore companies pay tax at less than 25%
13th September 2024
Posted in Articles by Andrew Marr
From 1 April 2023 the headline rate of UK corporation tax increased from 19% to 25%. However, companies with low profit…
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Property uplift available for those who leave the UK
2nd September 2024
Posted in Articles, Budget, Capital Gains Tax by Michael Hodgson
After just over 50 days of a new Labour government, the early warning sirens are already ringing for many UK tax…
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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…
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3% stamp duty land tax (SDLT) surcharge and linked transactions
5th July 2024
Posted in Articles, Stamp Duty, Stamp Duty Land Tax by Andrew Marr
We recently considered a scenario where a property development company was considering acquiring a £3m house for development purposes. More accurately,…
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Section 169Q elections when there’s no more BADR
9th 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…
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Rishi’s coronavirus capital gains tax hike
13th November 2020
Posted in Articles, Capital Gains Tax, Coronavirus by Andrew Marr
It has already been widely reported that the Chancellor, Rishi Sunak, intends to raise more money from capital gains tax (‘CGT’)…
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Budget 2020
11th March 2020
Posted in Articles, Budget by Forbes Dawson
Today’s Budget was hotly anticipated, with many commentators expecting the Government to refocus its attention on the ‘domestic tax and spend…
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