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The issue Any loans to participators (broadly shareholders) that are outstanding nine months after the year end will be subject to what
The issue It is generally well known that a ‘section 455 charge’ will arise if a loan outstanding to a shareholder remains
The issue In these times of high house prices and relatively low wages it is not unusual for parents to help out
The issue Gifts are generally outside of a person’s estate for inheritance tax (IHT) purposes if that person survives seven years from
The issue Although I apologise for the miserable title, deathbed tax planning is never going to be a cheerful activity. It can
Well, if your state pension record has a hole in it, it could possibly be because you never claimed Child Benefit payments
The issue Years ago some taxpayers would seek to ‘wash’ out dividends from their companies by becoming non-UK tax resident for a
The issue Many landlords have felt somewhat shafted by tax legislation for a while now. The restriction of tax relief on finance
The issue Once again, we face the prospect of VAT being applied to public school fees, which is currently generally not the
The issue From 1 April 2023 the main rate of corporation tax increased from 19% to 25%. Before this date, all companies
The issue One increasingly common way for individuals to limit their tax exposure is for them to go non-resident. Emigration can be
The issue The remittance basis of taxation, although its accessibility has been curtailed in recent years, allows certain non-domiciled i...
