Search results for: capital gains tax

  1. PPRR: Changes to Capital Gains Tax (post)

    Special Report: Changes to Capital Gains Tax, private residence and lettings reliefs Home sweet home For many, owning and selling…

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  2. YEAR END CAPITAL GAINS TAX PLANNING (post)

    Have you used your 2015/16 £11,100 annual exemption?  Consider selling shares where the gain is less than £11,100 before 6…

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  3. Capital Gains Tax to be paid by non-residents on uk residential property (post)

    News: May 2014 Capital Gains Tax to be paid by non-residents on uk residential property As previously announced, it has…

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  4. IFS calls to raise taxes in upcoming Budget (post)

      IFS calls to raise taxes in upcoming Budget The IFS calls to raise taxes in upcoming Budget. The Institute…

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  5. Tax advantage of EMI share option schemes lapses (post)

      Tax advantage of EMI share option schemes lapses HMRC have advised companies to consider delaying the grant of Enterprise…

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  6. Should we give shares to children and pay £5,000 dividends tax free? (post)

      The introduction of the £5,000 tax free dividend allowance has tempted many family company shareholders to give shares to…

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  7. Year end capital tax planning (post)

      Have you used your 2016/17 £11,100 annual capital gains exemption? Consider selling shares where the gain is less than…

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  8. Consider other tax efficient investments (post)

      If you are looking for investment opportunities, have you considered the Enterprise Investment Scheme (EIS)? These investments in certain…

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  9. Property sales – trading or capital gain? (post)

      In the December edition of this newsletter we flagged up that new anti-avoidance legislation in Finance Act 2016 will…

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  10. 100% tax relief for low emission cards to continue (post)

      Currently 100% capital allowances are available when a business buys a motor car with CO2 emissions of no more…

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  11. Income Tax not CGT on property sale (post)

      Finance Act 2016 brought in new rules to ensure that overseas property traders and developers are subject to UK…

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  12. Autumn Statement 2016: Making Tax Digital and other matters (post)

      The following post seeks to provide an overview of the other matters covered by the Autumn Statement delivered on 23rd November…

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  13. Autumn Statement 2016: Summary of Capital Taxes (post)

      The following post seeks to provide an overview of the Capital Taxes covered by the Autumn Statement delivered on 23rd November 2016. Capital…

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  14. Autumn Statement 2016: Business Tax summary (post)

      The following post seeks to provide an overview of Business Tax implications from the Autumn Statement delivered on 23rd November 2016.…

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  15. Liquidating a company – is it a capital gain? (post)

      One of the anti-avoidance measures being introduced by the latest Finance Bill potentially changes the way that certain payments…

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  16. Lib Dem tax policies (post)

    News: May 2015 Lib Dem tax policies The Liberal Democrats aim to rebalance the tax system away from taxing work…

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  17. Capital taxes (post)

    News: April 2015 Capital taxes It had already been announced that the CGT annual exempt amount would increase to £11,100…

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  18. Annual CGT exemption and new Stamp Duty Land Tax rates (post)

    News: January 2015 Annual CGT exemption and new Stamp Duty Land Tax rates This is set to be £11,100 in…

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  19. Tax (post)

    News: April 2014 Tax Personal allowances Personal allowances are fixed for 2014/15 at £10,000, the level promised in the Coalition…

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  20. Capital Taxes (post)

    News: March 2014 Capital Taxes Enveloped Dwellings The annual tax on enveloped dwellings (ATED) applies where a residential property located…

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  21. New HMRC tax residence indicator tool (post)

    News: February 2014 New HMRC tax residence indicator tool From 6 April 2013 new Statutory tests were introduced to determine…

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  22. Budget 2013: Capital Taxes (post)

    News: March 2013 Budget 2013: Capital Taxes Capital Gains Tax The thresholds for capital gains tax (CGT) have increased slightly…

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  23. Do you have to file a tax return? (post)

    News: July 2012 Do you have to file a tax return? Somewhat surprisingly, HMRC are trying to reduce the number…

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  24. Getting around the new restrictions to get 100% tax relief on buying equipment (post)

    News: March 2012 Getting around the new restrictions to get 100% tax relief on buying equipment As we mentioned in…

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  25. Capital taxes (post)

    News: March 2012 Capital taxes CGT There has been no change in the rates or thresholds for capital gains tax…

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  26. UK/Switzerland tax agreement (post)

    News: December 2011 UK/Switzerland tax agreement This ground-breaking agreement has been signed and is expected to take effect from January…

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  27. Capital Taxes (post)

    News: March 2011 Capital Taxes Capital Gains Tax Rates and Thresholds The rates and thresholds for capital gains tax are…

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  28. Increased penalties for offshore tax evasion (post)

    News: March 2011 Increased penalties for offshore tax evasion We knew that the sanctions available to HMRC for tackling offshore…

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  29. The Budget 2021 (post)

    The Budget 2021 Today Chancellor Rishi Sunak announced the 2021 Budget in the House of Commons.  Below we have highlighted…

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  30. Getting your business fighting fit for 2021 (post)

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  31. Self assessment deadline approaching (post)

    Self assessment deadline approaching The deadline for submitting your 2018/19 self assessment return is 31 January 2020. The deadline applies…

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  32. Self assessment deadlines approaching (post)

      Self assessment deadlines approaching Two self assessment deadlines are approaching: 5th October 2019 For those individuals who have not…

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  33. Private Residence Relief changes (post)

      Private Residence Relief changes The government published draft legislation for the next Finance Bill including draft clauses on the…

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  34. Consultation on ancillary CGT reliefs (post)

      Consultation on ancillary CGT reliefs A capital gains tax (CGT) exemption applies when an individual disposes of a dwelling…

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  35. Self assessment deadline approaching (post)

      Self assessment deadline approaching The deadline for submitting your 2017/18 self assessment return is 31 January 2019. The deadline…

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  36. HMRC warning: time to declare offshore assets (post)

      HMRC warning: time to declare offshore assets HMRC is warning that taxpayers could face penalties if they fail to…

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  37. Invest in EIS or Seed EIS qualifying companies (post)

      Before 6 April 2018, individuals may invest in companies that qualify under the Enterprise Investment Scheme (EIS) and treat…

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  38. What type of business should you register? (post)

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  39. Election on 8th June – what’s in the manifestos? (post)

      The decision to call a snap General election on 8th June caught many of us by surprise. The various…

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  40. Proposed changes to UK domicile rules (post)

      Where an individual is resident but not domiciled in the UK there are special rules that apply to that…

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  41. Thinking about incorporating your business? (post)

      Where a sole trader, partnership or LLP has established a significant value for the goodwill of their business it…

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  42. Budget 2016 – key points (post)

    Some 600,000 small business to be taken out of business rates. George Osborne has announced that some 600,000 small businesses…

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  43. Considering giving shares in your company to employees? (post)

    News: June 2015 Considering giving shares in your company to employees? More and more companies now give their employees the…

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  44. CGT entrepreneurs relief applies up to 3 years following cessation (post)

    News: May 2014 CGT entrepreneurs relief applies up to 3 years following cessation Capital gains tax entrepreneurs’ relief provides for…

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  45. Year end planning (post)

    News: March 2014 Year end planning Pension planning Take advantage of the pension carry forward rules in order to benefit…

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  46. Investments (post)

    News: March 2014 Investments Seed Enterprise Investment Scheme (SEIS) The SEIS was introduced for a limited five year period from…

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  47. CGT (post)

    News: January 2014 CGT Annual Capital Gains Tax (CGT) exemption This is confirmed as £11,000 in 2014/15, so is worth…

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  48. Furnished holiday lets (post)

    News: March 2013 Furnished holiday lets A property within this special regime enjoys capital gains tax (CGT) and income tax…

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  49. Using your home for business? (post)

    News: February 2013 Using your home for business? We always try to get you the best deal on this, by…

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  50. Seed enterprise investment scheme – more developments (post)

    News: December 2012 Seed enterprise investment scheme – more developments As we become accustomed to the staggering tax breaks available…

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  51. Guidance from HMRC on the new seed investment scheme (SEIS) (post)

    News: October 2012 Guidance from HMRC on the new seed investment scheme (SEIS) This new, heavily tax based investment opportunity…

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  52. ESC A19 developments (post)

    News: September 2012 ESC A19 developments This is an extra-statutory concession that sets out how HMRC may exercise its discretion…

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  53. Savings and investments (post)

    News: March 2012 Savings and investments Enterprise Investment Schemes From 6 April 2012 there are two schemes which you can…

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  54. The CGT exemption using the new seed enterprise investment scheme (SEIS) (post)

    News: February 2012 The CGT exemption using the new seed enterprise investment scheme (SEIS) We have mentioned this new tax-based…

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  55. Beneficial ownership of an asset (post)

    News: December 2011 Beneficial ownership of an asset If you own an asset personally, with your spouse not being involved,…

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  56. Junior ISAs (post)

    News: September 2011 Junior ISAs The recent volatility of the FTSE 100 might make people wary of investing in stocks…

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  57. Advantages of furnished holiday lettings (post)

      Many of the recent changes in the taxation of buy to let rental businesses do not apply to property…

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  58. What insurance does your new business need in place? (post)

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  59. Do you have enough shares to qualify for CGT Entrepreneurs’ Relief? (post)

      Entrepreneurs’ Relief reduces the rate of CGT to 10% on the first £10 million of gains on the disposal…

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  60. What will VAT look like after we leave the EU? (post)

      In 2015/16, over £100 billion was raised through VAT, making it the when for the Treasury.  As such, the…

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  61. Notification of chargeability (post)

      As set out in this month’s tax diary, individuals are required to notify HMRC by 5 October 2016 if…

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  62. Frequently Asked Questions (page)

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  63. Seed EIS relief to be permanent (post)

    News: April 2014 Seed EIS relief to be permanent Seed EIS was introduced in 2012/13 to provide tax relief for…

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  64. New disclosure opportunity (post)

    News: April 2011 New disclosure opportunity Any taxpayers who have some undeclared income should take a serious look at the…

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  65. Savings and Investments (post)

    News: March 2011 Savings And Investments Enterprise Investment Scheme It is proposed that income tax relief for investors be enhanced…

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