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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How Incorporation Relief can mess up Business Asset Disposal Relief (BADR)
23rd February 2024
Posted in Articles, Business Asset Disposal Relief by Andrew Marr
Section 162 TCGA 1992 is a handy piece of legislation which allows business owners to incorporate without triggering an immediate capital…
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Can you recycle Business Relief?
16th February 2024
Posted in Articles, IHT by Forbes Dawson
Business Relief (BR) is a very valuable relief which can reduce inheritance tax (IHT) on death. Perhaps the most common asset…
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Create ‘breathing space’ for section 455 charge
15th December 2023
Posted in Articles by Andrew Marr
Any loans to participators (broadly shareholders) that are outstanding nine months after the year end will be subject to what is…
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Don’t miss planning opportunities before corporation tax hike
25th March 2022
Posted in Articles, Corporation Tax by Andrew Marr
The issue From 1 April 2023 the headline rate of corporation tax will increase from 19% to 25%. The precise rules…
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