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The issue There seems to be quite a lot of misunderstanding about the tax implications of property exchanges. Many people appear to
The issue It is generally well known that a ‘section 455 charge’ will arise if a loan outstanding to a shareholder remains
The issue From 1 April 2023 the main rate of corporation tax increased from 19% to 25%. Before this date, all companies
To support the UK economy to recover from the effects of the pandemic, businesses which have incurred trading losses in financial years 2...
The main change for pensions in the Budget 2020 was a change to the tapered annual allowance.
The gift with reservation of benefit anti-avoidance rules were introduced in FA 1986. These rules are designed to prevent individuals fro...
There are various rebasing dates, depending on the nature of the asset. Importantly, ATED-related CGT is being abolished, and for any com...
The 2018/19 tax year is about to end so here is a quick reminder of some basic tax planning that can be done before 5th April.
Smaller and early stage companies are often cash constrained and less able to pay salaries than larger organisations, and the generous us...
The chancellor’s decision to freeze the VAT registration threshold of £85,000 for two years would have undoubtedly come as a relief for m...
