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The issue We are coming across more and more cases where non-UK residents are leaving tax on the table when it comes
The issue Most property developers are conscious of the fact that stamp duty land tax (SDLT) rates are lower for bare pieces
The issue Hidden within the Finance Act 2025 was a very helpful change to the tax treatment of UK government securities for
The issue When a person dies it is possible to amend their will for most practical purposes if this is done within
The issue Normally any gifts that people make will still fall into their estates for inheritance tax (IHT) purposes if they die
The issue Up until 5 April 2026 AIM portfolios that have been held for two years will benefit from full inheritance tax
The issue There seems to be quite a bit of confusion around the taxation of options fees and how they relate to
The issue This month marks the end of the road for the Furnished Holiday Lettings (‘FHL’) regime. Under the FHL rules, individuals
The issue The rules about stamp duty land tax (SDLT) payable in respect of student accommodation are not very clear and are
The issue The default position for UK pension holders is that any payments will be paid under deduction of UK tax. This
The issue It is fairly common for a lease to include an obligation to construct a building on the land which is
The issue From 1 April 2023 the headline rate of UK corporation tax increased from 19% to 25%. However, companies with low
