26 February 2016
The attraction of Entrepreneur’s Relief encourages the owners of owner managed trading companies to wind them up and pay only 10% capital gains tax on liquidation distributions.
Property Income Tax: Changes from April 2016
4 December 2015
The Summer Budget introduced new rules to limit tax relief on finance costs (FC) incurred by buy-to-let landlords. The main reason for this change is to make the system fairer for...
Offshore Funds
9 October 2015
Investing in offshore funds can result in unexpected tax results depending on the type of fund held.
Discretionary Trusts and Business Property Relief
1 October 2015
The tax cost arising on settling assets into a discretionary trust severely inhibits the use of those trusts in passing wealth on to future generations. However, there are...