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The issue The temporary repatriation facility (TRF) which was announced on 30 October 2024 was a rare piece of welcome news for
The issue Acquiring AIM share portfolios has been a tempting inheritance tax (IHT) planning opportunity for many years. This is because once
The issue In previous Tax Bites we have discussed the benefits of inter-spouse transfers before the death of one of the spouses.
The issue The default position for UK pension holders is that any payments will be paid under deduction of UK tax. This
The issue Wealthy families often have significant wealth stored in ISAs which they have built up over their lifetime. Although ISAs are
The issue For accounting periods on or after 1 April 2024, the R&D scheme for Small and Medium Enterprises (‘SMEs’) and RDEC
The issue The 30 October budget was for many people an IHT nightmare. Business and farm owners saw IHT reliefs which had
The issue It is fairly common for a lease to include an obligation to construct a building on the land which is
The issue A slightly below the radar announcement was made in the 30 October Budget relating to the closure of a loophole
The issue Enterprise Management Incentive (EMI) schemes provide a tax efficient way of incentivising key employees with share-based rewar...
With more drama than the TV show Succession in last week’s Budget, the introduction of a reduction to Business Property Relief (‘BPR’)
The issue ‘Tax refund outfits’ have been making hay over the last few years. Their ‘game’ works roughly as follows: 1. Sift through
