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
Sarah Bradford highlights tax exemptions which can be used to provide tax-free benefits-in-kind to employees. The income tax legislation contains ... Continue Reading
Sarah Bradford explains how to determine whether expenditure on replacing a roof is revenue or capital, and why it matters. For tax purposes, all expenditure ... Continue Reading
Lee Sharpe looks at the abolition of multiple dwellings relief, why it happened, and what options remain for landlords buying residential property. The Spring Budget ... Continue Reading
Mark McLaughlin reviews Trust Taxation and Private Client Tax Planning (5th Edition), by Emma Chamberlain OBE, with Matthew Harrison and Richard Wallington. Introduction Prior ... Continue Reading
Peter Rayney shares some valuable pointers about succession planning based on a recent client experience. Vincent was at home recovering from a very nasty ... Continue Reading
Lee Sharpe looks at the several redeeming features behind the CGT regime and particularly Only/Main Residence Relief, any of which may yet swoop to defend a besieged ... Continue Reading
