The ‘modernisation’ of s165 holdover relief
17th July 2026
Posted in Articles by Andrew Marr
The issue When assets are gifted, they are generally treated for tax purposes as being transferred at market value. This will…
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Capital allowances and sellers who won’t cooperate
10th July 2026
Posted in Articles by Andrew Marr
The Issue Capital allowances on property transactions remain one of the most valuable forms of tax relief available to buyers. However,…
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Make sure you are donating to charity – not HMRC!
2nd July 2026
Posted in Articles by Adam Sedgwick
Leaving 10% of your net estate to charity reduces your Inheritance Tax (‘IHT’) rate from 40% to 36%, with the added…
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Delay tax payments when consideration paid in instalments
19th June 2026
Posted in Articles by Andrew Marr
The issue When an asset is disposed of capital gains tax (CGT) is usually payable in full on 31 January following…
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Temporary Repatriation Facility for trusts not as TeRriFic as first thought?
5th June 2026
Posted in Articles by Andrew Marr
The issue Within the rewrite of the taxation of non-UK domiciliaries (non-doms) a valuable relief called the Temporary Repatriation Facility (TRF)…
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Wes’s capital gains tax hike
22nd May 2026
Posted in Articles, Capital Gains Tax by Andrew Marr
The Issue Wes Streeting has proposed that capital gains should be taxed at the same rate as income tax which presumably…
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Avoid waiving shareholder credit accounts before a sale
8th May 2026
Posted in Articles by Andrew Marr
It is not uncommon for shareholders to lend personal funds to a company to allow it to meet various business expenses….
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How do taxpayers pay their tax when property incorporations go wrong?
1st May 2026
Posted in Articles by Andrew Marr
There has been lots of press around Property 118 (P118) over the last few years. Currently, if worst comes to the…
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Consider resisting six-year discovery assessments
10th April 2026
Posted in Articles by Andrew Marr
Anecdotally, we are aware of quite a few discovery assessments which are being raised by HMRC beyond four years after the…
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Non-residents may be able to reclaim tax on UK pensions
27th March 2026
Posted in Articles by Andrew Marr
We are coming across more and more cases where non-UK residents are leaving tax on the table when it comes to…
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