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The issue The 3% SDLT surcharge has been with us for eight years now and the basic rules are as follows: 1. Trusts
The issue There are often cases where it is beneficial to transfer assets from one company to another as a distribution. When
The issue The Annual Tax on Enveloped Dwellings (‘ATED’) is a yearly charge applying to high-value residential property which is held by
In the long list of tax reliefs that seems to be most widely misunderstood and unclaimed, employee pension contributions must be right
The issue On 6 March 2024 the Chancellor announced that Multiple Dwellings Relief (MDR) was to be abolished from 1 June 2024
The issue In UK law a company can purchase its own shares from its shareholders. The question then arises about how this
The issue Employee shareholder status (ESS) was introduced on 6 April 2013 and was a very generous employee share incentive. Broadly it
The issue Most people are aware of the annual allowance which exists for pension contributions. In years up to 2022/23 the annual
The issue Perhaps surprisingly, HMRC has announced that the official rate of interest (ORI) for employee loans will remain at only 2.25%
The issue The remittance basis of taxation can apply to non-UK domiciled individuals. This means that in certain tax years they could
The issue When shareholders seek to claim the special 10% BADR capital gains tax rate it is a fairly well-established principle that
The issue It used to be common practice for non-domiciled individuals to hold UK residential property through an offshore company. That way,
