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Category: Blog

Blog | 4 Mins Read

Can the 30-day bed and breakfasting rule act as a hedge a...

The issue Before March 1998, ‘bed and breakfasting’ of shares was a generally accepted piece of tax planning. This would work by

Blog | 3 Mins Read

Issues with stamp duty land tax (SDLT) on property exchanges

The issue SDLT on property exchanges can be quite complicated, although the main principle is fairly easy to understand. For example, if

Blog | 3 Mins Read

Treaties can help offshore companies pay tax at less than...

The issue From 1 April 2023 the headline rate of UK corporation tax increased from 19% to 25%. However, companies with low

Blog | 5 Mins Read

Maximise your R&D relief claim by changing the year end

The issue R&D tax relief rules have seen numerous alterations and changes in recent years. Examples of some of the recent changes

Blog | 4 Mins Read

Property uplift available for those who leave the UK

The issue After just over 50 days of a new Labour government, the early warning sirens are already ringing for many UK

Blog | 3 Mins Read

Do not accept invalid tax enquiries!

The issue We are seeing and hearing about an increasing number of HMRC errors in relation to tax enquiries. I am not

Blog | 4 Mins Read

The trouble with rescindable contracts

The issue Once again taxpayers are quaking in their boots about the prospect of a possible increase in capital gains tax. The

Blog | 4 Mins Read

Statutory Residence Test – The trouble with becoming non-...

The issue As a matter of fact, many individuals are now considering breaking UK tax residence. Many of these individuals will have

Blog | 4 Mins Read

The end of Furnished Holiday Lets (‘FHLs’) is nigh!

The final Conservative Budget in March announced that the FHL regime – which offers various advantages for individuals and companie...

Blog | 4 Mins Read

What’s so bad about bridging loans in a section 162...

The issue The use of bridging loans in a section 162 incorporation have recently incurred the wrath of tax blogger, Dan Neidle

Blog | 4 Mins Read

Beware of this statutory residence test trap if you retai...

The issue The Statutory Residence Test (SRT) rules determine if an individual is UK tax resident in a given year and hence

Blog | 3 Mins Read

3% stamp duty land tax (SDLT) surcharge and linked transa...

The issue We recently considered a scenario where a property development company was considering acquiring a £3m house for development pu...