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The issue There are various reasons why owners of freehold property will want to carve out leasehold interests. For example, this can
The issue With BPR planning now reaching frenzied levels before 5 April 2026, even with the increase in value of the 100%
The issue Companies which are limited by guarantee do not have shareholders and instead have members who act as guarantors. These kinds
The Issue Last year the Government made the unpopular announcement that Business Property Relief (BPR) would be restricted so that an ind...
The issue The substantial shareholding exemption (SSE) is a useful corporation tax relief which exempts corporate sellers from paying cor...
The impending restrictions to BPR mean that from 6 April 2026, only 50% of inheritance tax (IHT) relief will be available on
The issue Non-domiciled, long-term UK residents looking to take advantage of the Temporary Repatriation Facility (‘TRF’) should consider ...
The issue Until 5 April 2026 trading companies will generally benefit from a full inheritance tax (IHT) exemption due to the availability of
The issue Most of you will know about the tax issues surrounding overdrawn directors’ loan accounts, but it is fairly common for
The issue In previous Tax Bites we have discussed the benefits of inter-spouse transfers before the death of one of the spouses.
The issue A slightly below the radar announcement was made in the 30 October Budget relating to the closure of a loophole
The issue Enterprise Management Incentive (EMI) schemes provide a tax efficient way of incentivising key employees with share-based rewar...
