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Introduction and recent statistics

The Enterprise Investment Scheme (EIS) is one of the most widely-known reliefs for private investors seeking to make a tax-efficient investment in a com

There have been quite a few changes in the last few years to the R&D tax relief regimes and also to the relatively new Patent Box regime.

Even by today’s standards when anti-avoidance legislation seems to be more and more radical, the Transactions in Securities rules (TIS) were widely seen as condemning tax avoidance transactions to

If, like me, you deal with entrepreneurial clients and OMB’s the tax year end is usually one where you review their affairs and have a discussion to decide on those things that they needed to have

We only currently know some of the measures affecting non-doms due to be introduced from April 2017, but some individuals are keen to know now how they should plan for the new regi

A quick recap

Domicile and the situs of assets are the only factors in determining an individual’s liability to UK inheritance tax (“IHT”).

Introduction

Since 2006 the use of trusts in inheritance tax planning has become progressively more difficult, and less beneficial.

Introduction

The Conservative party 2015 election manifesto stated that it would  “take the family home out of tax by increasing the effective Inheritance Tax threshold for married c

Background

There has been a raft of changes to the taxation of residential property in recent years.

Extra statutory concession D33 was published in 1988 following the judgment in Zim Properties Ltd v Proctor [58 TC 371].