Pension Annual Allowance and the over 55s and Pensions Recycling November 8, 2019Since 6th April 2015 it has been possible for those over 55 to flexibly access their defined contributions pension schemes... Read More
Extension to Entrepreneurs Relief – Investors Relief October 25, 2019When Business Asset Taper Relief was abolished on 5 April 2008 and Entrepreneurs Relief succeeded from 6 April 2008 there... Read More
HMRC Challenges Private Sector Personal Service Companies (PSC) September 27, 2019By now you may have already heard that HM Revenue & Customs has written to around 1,500 PSC’s providing services... Read More
An Option to Tax can’t apply to a residential building, can it? March 26, 2019Although it is common to refer to a property when notifying an Option to Tax (OTT), an OTT actually applies... Read More
Phoenixing Rules – Rising from the Ashes August 9, 2018FAQs – Phoenixing Rules A topic that is frequently asked about on our helpline relates to the Phoenixing Rules. “Phoenixing”... Read More
Taxation of Capital Gains July 30, 2018Taxation of capital gains – scope extended by HMRC HMRC extends the scope of the UK’s taxation of capital gains... Read More