What should you do with AIM portfolios?
30th May 2025
Posted in Articles, IHT by Andrew Marr
Up until 5 April 2026 AIM portfolios that have been held for two years will benefit from full inheritance tax (IHT)…
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Why the new associated companies regime could lead to more companies paying quarterly instalments
23rd May 2025
Posted in Articles by Tom Stockton
For accounting periods beginning on or after 1 April 2023, HMRC introduced new associated companies rules. Prior to this date, companies…
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Remember that companies can still benefit from an indexation allowance
9th May 2025
Posted in Articles by Andrew Marr
Many people see indexation allowances as a thing of the past (to the extent they see them at all!). To recap,…
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Failed PETS to profligate kids can still be IHT-efficient!
2nd May 2025
Posted in Articles by Andrew Marr
Perhaps the most common inheritance tax (IHT) saving strategy is for a donor to make a gift to a donee and…
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Tribunal intervenes in SDLT case
25th April 2025
Posted in Articles, Stamp Duty Land Tax by Andrew Marr
A recent SDLT case (Sajedi) considered the position of a tax loophole where the taxpayers lost. This involved the ability to…
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Is it worth revisiting the position on ‘old’ 2023 corporation tax returns?
11th April 2025
Posted in Articles, Corporation Tax by Andrew Marr
Many of you will know that the main rate of corporation tax increased from 19% to 25% on 1 April 2023….
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The end is nigh for furnished holiday lets!
14th March 2025
Posted in Articles by Andrew Marr
This month marks the end of the road for the Furnished Holiday Lettings (‘FHL’) regime. Under the FHL rules, individuals and…
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Avoid shareholder debt write-offs in corporate transactions
28th February 2025
Posted in Articles by Andrew Marr
Most of you will know about the tax issues surrounding overdrawn directors’ loan accounts, but it is fairly common for shareholders…
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Section 77A stamp duty restriction may not be as bad as you think
14th February 2025
Posted in Articles, Stamp Duty, Stamp Duty Land Tax by Andrew Marr
Many reorganisations involve one company acquiring another company through a share for share exchange. Without a specific relief, stamp duty would…
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What options are there for AIM shares after the October budget?
31st January 2025
Posted in Articles, IHT by Andrew Marr
Acquiring AIM share portfolios has been a tempting inheritance tax (IHT) planning opportunity for many years. This is because once they…
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