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The issue Normally any gifts that people make will still fall into their estates for inheritance tax (IHT) purposes if they die
The issue If certain conditions are met, then a nice tax-efficient way of a shareholder being bought out by a company is
The issue Generally, once the tax enquiry window has closed then a taxpayer is ‘safe’ from scrutiny from HMRC in respect of
The impending restrictions to BPR mean that from 6 April 2026, only 50% of inheritance tax (IHT) relief will be available on
The issue On a purchase of own shares by a company the default position is that any profit over and above the
The issue The Government recently announced a U turn on its controversial plans to scrap Winter Fuel Payments (WFP). This benefit provides
Our 2021 Tax Bite, ‘No PPR relief for traders!’ was a cautionary tale for developers moving into a property, refurbishing and selling
The issue Non-domiciled, long-term UK residents looking to take advantage of the Temporary Repatriation Facility (‘TRF’) should consider ...
The issue Up until 5 April 2026 AIM portfolios that have been held for two years will benefit from full inheritance tax
The issueFor accounting periods beginning on or after 1 April 2023, HMRC introduced new associated companies rules. Prior to this date, c...
The issue There is a whole group of profligate old people who smugly declare that they are ‘SKIers’. Here SKI stand for ‘Spend
The issue Many people see indexation allowances as a thing of the past (to the extent they see them at all!). To recap,
