Newsletters

Where angels fear to tread – HM Treasury Future Fund for high-growth companies

The devil is in the detail

The Future Fund, which is to launch in May, will provide loans of between £125,000 and £5 million, subject to matched funding from private investors. Read More
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Posted in 2020, Latest News, News, Newsletters | Comments Off on Where angels fear to tread – HM Treasury Future Fund for high-growth companies

COVID-19 and Property Taxation

In previous newsletters we have discussed the implications of the unfolding COVID-19 crisis for personal tax residence (link here) and business tax (link here). Read More
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Posted in 2020, Latest News, News, Newsletters | Comments Off on COVID-19 and Property Taxation

COVID-19 and Business Tax

Restricted international mobility, plunging exchange rates and impending recession arising from the COVID-19 crisis throw up significant tax implications. Read More
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Posted in 2020, Latest News, News, Newsletters | Comments Off on COVID-19 and Business Tax

COVID-19 and counting days for UK statutory residence tests for 2019/20 and 2020/21- HMRC’s view

The legislation in the statutory residence test allows for some days to be ignored in applying certain of the statutory residence tests where the “exceptional circumstances” condition is met. Read More

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Posted in 2020, Latest News, News, Newsletters | Comments Off on COVID-19 and counting days for UK statutory residence tests for 2019/20 and 2020/21- HMRC’s view

Non-Resident Property Ownership

This tax year HMRC has introduced rules that seek to bring almost all non-resident owners of UK land within the scope of UK tax on their gains. Under the new regime, effective from 06 April 2019, where a seller (regardless of their tax residence) Read More
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Posted in 2020, Latest News, News, Newsletters | Comments Off on Non-Resident Property Ownership

Insolvent companies and the transfer of disguised remuneration liabilities to directors

In our December and January Newsletters we considered some of the main issues arising out of the Government’s changes to the “loan charge” Read More
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Posted in 2020, Latest News, News, Newsletters | Comments Off on Insolvent companies and the transfer of disguised remuneration liabilities to directors

Has Code of Practice 9 become obsolete due to the Common Reporting Standard?

Recent figures published by HMRC show the number of settlements under the Contractual Disclosure Facility (CDF), also known as the Code of Practice 9 (COP9) procedure, READ MORE
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Posted in 2020, Latest News, News, Newsletters | Comments Off on Has Code of Practice 9 become obsolete due to the Common Reporting Standard?

Loans Charge: Further issues to consider

You may have seen our recent article on the partial abolition and major changes to the disguised remuneration loans charge Read More
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Posted in 2020, Latest News, News, Newsletters | Comments Off on Loans Charge: Further issues to consider

Radical reforms to the 2019 loan charges makes for a happy Christmas for many

The government has announced a significant overhaul of the 2019 loan charge following a much publicised review Read More
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Posted in 2019, Latest News, News, Newsletters | Comments Off on Radical reforms to the 2019 loan charges makes for a happy Christmas for many

Family Investment Companies- still worthwhile if there’s a change of government

An increasing number of individuals are setting up Family Investment Companies; these are simply companies within the scope of UK corporation tax which invest family Read More
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Posted in 2019, Latest News, News, Newsletters | Comments Off on Family Investment Companies- still worthwhile if there’s a change of government

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