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The issue Most property developers are conscious of the fact that stamp duty land tax (SDLT) rates are lower for bare pieces
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 There is tax legislation (ITA 2007 section 874) which dictates that tax needs to be withheld from certain interest payments
The issue The Substantial Shareholding Exemption (SSE) should generally apply to disposals by companies of trading subsidiaries if the sh...
The issue The Substantial Shareholding Exemption (SSE) can be a valuable relief when a company sells shares in a trading company (which
The Issue Since the Budget many shareholders have been asking us whether the increase to dividend tax rates (an extra two per
The Issue Last year the Government made the unpopular announcement that Business Property Relief (BPR) would be restricted so that an ind...
The Issue On Wednesday, many of you may not have noticed a few changes to anti-avoidance rules relating to company reconstructions, but
The Issue The Employee Ownership Trust (EOT) tax provisions were enacted in 2014, as a way to encourage long-term employee ownership in
The issue Hidden within the Finance Act 2025 was a very helpful change to the tax treatment of UK government securities for
The issue A number of Property 118 (‘P118’) clients have received enquiries recently. These enquiries all revolve around the availability...
