Maximise rate at which corporate losses are relieved
13th October 2023
Posted in Articles, Corporation Tax by Andrew Marr
From 1 April 2023 the main rate of corporation tax increased from 19% to 25%. Before this date, all companies paid…
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Portugal’s ‘peri peri’ good tax deal may be closing…
6th October 2023
Posted in Articles by Angela Carey
One increasingly common way for individuals to limit their tax exposure is for them to go non-resident. Emigration can be particularly…
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Consider using the personal item remittance exemption
29th September 2023
Posted in Articles by Andrew Marr
The remittance basis of taxation, although its accessibility has been curtailed in recent years, allows certain non-domiciled individuals to only be…
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Sugar’s not so sweet tax bill
15th September 2023
Posted in Articles by Michael Hodgson
The Sunday Times recently published an article claiming that Lord Alan Sugar had tried to avoid paying £186m in tax, by…
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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…
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Should I gift my property to my company?
25th August 2023
Posted in Articles, Capital Gains Tax, IHT, Inheritance Tax, Trusts and Estates, Private Client, Property Tax, Stamp Duty Land Tax by Tom Minnikin
We were having a debate in the office this week about what is the costliest mistake that anyone had come across…
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Is it OK to breach transactions in securities legislation?
21st August 2023
Posted in Articles, Business Asset Disposal Relief, Capital Gains Tax, Private Client, Tax Risk and Investigations by Andrew Marr
Transactions in securities legislation (TISL) has been around for a long time and the legislation has gone through some changes, most…
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How easy is it to get the IHT exemption for heritage assets?
28th July 2023
Posted in Articles, IHT by Andrew Marr
Most of you will be familiar with the most common inheritance tax (IHT) relief known as Business Property Relief (BPR). Broadly…
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No PPR relief for traders!
3rd December 2021
Posted in Articles, Capital Gains Tax, Principal Private Residence Relief by Andrew Marr
The issue Principal Private Residence (PPR) relief generally allows taxpayers to keep gains arising on the disposal of a property which…
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How do you break UK tax residence?
15th November 2021
Posted in Articles, Capital Gains Tax, Coronavirus by Andrew Marr
The issue With rising tax rates many taxpayers are considering leaving the UK and crystallising gains and income in a more…
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