×

Author: Gavin Stebbing

Blog | 3 Mins Read

Does it make sense to gift ISAs as an IHT planning strategy?

The issue Wealthy families often have significant wealth stored in ISAs which they have built up over their lifetime. Although ISAs are

Blog | 3 Mins Read

Who were the Budget’s inheritance tax (IHT) winners?

The issue The 30 October budget was for many people an IHT nightmare. Business and farm owners saw IHT reliefs which had

Blog | 4 Mins Read

Death to inheritance tax (reliefs)

With more drama than the TV show Succession in last week’s Budget, the introduction of a reduction to Business Property Relief (‘BPR’)

Blog | 3 Mins Read

Issues with stamp duty land tax (SDLT) on property exchanges

The issue SDLT on property exchanges can be quite complicated, although the main principle is fairly easy to understand. For example, if

Blog | 5 Mins Read

Maximise your R&D relief claim by changing the year end

The issue R&D tax relief rules have seen numerous alterations and changes in recent years. Examples of some of the recent changes

Blog | 4 Mins Read

The trouble with rescindable contracts

The issue Once again taxpayers are quaking in their boots about the prospect of a possible increase in capital gains tax. The

Blog | 4 Mins Read

What’s so bad about bridging loans in a section 162...

The issue The use of bridging loans in a section 162 incorporation have recently incurred the wrath of tax blogger, Dan Neidle

Blog | 3 Mins Read

3% stamp duty land tax (SDLT) surcharge and linked transa...

The issue We recently considered a scenario where a property development company was considering acquiring a £3m house for development pu...

Blog | 4 Mins Read

SDLT on in specie distributions

The issue There are often cases where it is beneficial to transfer assets from one company to another as a distribution. When

Blog | 3 Mins Read

Foreign law matters when a non-UK resident company purcha...

The issue In UK law a company can purchase its own shares from its shareholders. The question then arises about how this

Blog | 3 Mins Read

Take a cheap mortgage from your company!

The issue Perhaps surprisingly, HMRC has announced that the official rate of interest (ORI) for employee loans will remain at only 2.25%

Blog | 3 Mins Read

The name is Bond, Insurance Bond

The issue Gains on insurance bonds are taxed in a somewhat unintuitive way. Gains are charged to income tax and the amount