Unforeseen complexities
In October 2020, LITRG published a website arti cle ‘Thinking of se tti ng up a limited company? Pause and Think!’ (tiny...
Personal tax
Personal tax
BAD timing: the need for clarity
Business asset disposal relief (previously known as entrepreneurs’ relief) has many critics.
Will history repeat itself?
Stamp duty land tax (SDLT), being a mechanically transactional tax by nature, should in theory be a relatively simple ta...
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Latest briefings
To close or not to close?
Those tax practitioners who frequently deal with long running domicile enquiries with HMRC were no doubt awaiting with a...
Further extensions to support schemes
As widely expected, the chancellor announced in his Budget speech on 3 March 2021 that both the Coronavirus Job Retentio...
A focused Budget with a long tail
Chancellor Rishi Sunak has certainly delivered his two Budgets in extraordinary circumstances.
Terms of procurement
The transfer of assets abroad (TAA) legislation is one of those long-established anti-avoidance provisions that should n...
Reasonable care and excuse
Since the introduction of the Requirement to Correct (RTC) legislation and the ongoing development of worldwide automati...
Deferral of retirement benefits
Funded unapproved retirement benefit schemes (FURBS) and funded employer-financed retirement benefit schemes (EFRBS) are...
Keeping it in the family
The home loan scheme (or, as it is sometimes known, the ‘double trust’ scheme) became a popular way of avoiding inherita...