Chris Thorpe outlines some potential dangers inherent in incorporating a business. ---------------------- This is a sample article from the tax saving newsletter ... Continue Reading
Tristan Noyes explores some of the lesser-known tax rules applicable on death. As well as being the two certainties in life, death and taxes often go hand ... Continue Reading
Ken Moody muses over what is allowable as ‘enhancement’ expenditure for capital gains tax purposes, and encounters what seems to be a proverbial ‘Catch ... Continue Reading
Nick Wright explains why business owners should be cautious about holding investment property in a trading company and explores more suitable structures for investing ... Continue Reading
Peter Rayney reviews the key tax issues that affect the structuring of shareholdings in a family company ---------------------- This is a sample article ... Continue Reading
Jennifer Adams examines the benefits or otherwise of getting married (or entering into a civil partnership) focusing on property tax in particular. In ... Continue Reading
Mark McLaughlin looks at when a directors’ loan account is treated as being discharged. Directors’ loan accounts (DLAs) in owner-managed and family ... Continue Reading
Drive a harder bargain! Mark McLaughlin looks at a possible let-out from an inheritance tax charge on certain asset transactions. If ... Continue Reading
Peter Rayney looks at the potential 33.75% tax charge that can arise on many management buyout deal structures. The close company loan to participator ... Continue Reading
Jennifer Adams considers the tax implications for landlords when a tenant leaves. All sources of rental income, be they commercial or residential lettings, furnished ... Continue Reading
