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The issue We understand that Angela Rayner has ‘got off’ without a penalty for underpaying around £40,000 of SDLT on a house
The issue It is not uncommon for shareholders to lend personal funds to a company to allow it to meet various business expenses.
The issue There has been lots of press around Property 118 (P118) over the last few years. Currently, if worst comes to
The issue At last, we have an interesting inheritance tax case which is a rare thing indeed. This is an unusual one
The issue There are various reasons why owners of freehold property will want to carve out leasehold interests. For example, this can
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 Principal Private Residence Relief (‘PPR’) can provide a full or partial exemption from capital gains tax on the disposal of
The issue For a long time, it has been possible to transfer assets within a group of companies without triggering a chargeable
The issue Transactions in securities legislation (‘TISL’) is anti-avoidance legislation whereby in certain circumstances HMRC can stop a ...
The issue The Enterprise Investment Scheme (‘EIS’) offers various tax incentives to individuals who invest in start-up companies, includi...
Background Enterprise Management Incentive (‘EMI’) schemes are specifically designed for private trading companies who wish to recruit an...
The time has come in which most leases will need to be recognised on the balance sheet under FRS 102. The distinction
