Uncertainty around whether interest has a UK source
16th January 2026
Posted in Articles by Andrew Marr
There is tax legislation (ITA 2007 section 874) which dictates that tax needs to be withheld from certain interest payments (generally…
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How loans can deny the Substantial Shareholding Exemption (SSE)
9th January 2026
Posted in Articles by Forbes Dawson
The Substantial Shareholding Exemption (SSE) should generally apply to disposals by companies of trading subsidiaries if the shareholding is at least…
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Have inter-spouse transfers of business property been a waste of time?
5th December 2025
Posted in Articles, IHT by Andrew Marr
Last year the Government made the unpopular announcement that Business Property Relief (BPR) would be restricted so that an individual can…
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How married couples can take advantage of the ‘50%:50%’ rental property rule
21st November 2025
Posted in Articles by Forbes Dawson
It is fairly common for one spouse (or civil partner) to want to share the taxation of rental income with their…
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The IHT sting of EOT receivables
14th November 2025
Posted in Articles by Michelle Hogan
The Employee Ownership Trust (EOT) tax provisions were enacted in 2014, as a way to encourage long-term employee ownership in businesses,…
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Should Property 118 clients sell up?
31st October 2025
Posted in Articles by Andrew Marr
We are being asked by quite a few Property 118 (‘P118’) clients to assist with ongoing enquiries. These enquiries all revolve…
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Is Labour’s rumoured attack on partnerships justified?
24th October 2025
Posted in Articles, Budget by Ben Foulkes
According to reports in this week’s media, Rachel Reeves is planning to hit partnerships with higher tax charges at next month’s…
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Do knee-jerk lump sum pension withdrawals make sense?
10th October 2025
Posted in Articles, IHT by Forbes Dawson
Once again we are in the season of ‘Budget madness’. This season will run all the way until 26 November 2025…
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Take out life insurance to mitigate inheritance tax (IHT) on pensions
3rd October 2025
Posted in Articles, IHT, Inheritance Tax, Trusts and Estates by Forbes Dawson
From 6 April 2027 (if nothing changes) pension funds will be subject to 40% inheritance tax (IHT). Previously pensions were generally…
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How the new merged R&D scheme can lead to late payment charges
12th September 2025
Posted in Articles, Corporation Tax by Tom Stockton
By now, most companies are aware of the new merged R&D scheme (for more information on this see our previous tax…
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