Corporate and International Tax

Top of the Chancellor’s pops has been the widely accepted notion that capital gains tax was on the hit list, given the rates are lower than income tax rates, and…

If we had a penny for every time we said: “deals are taking so much longer to get over the line”, we’d have a stash of pennies in the piggybank!…

Business Asset Gift Relief is available to defer the capital gain on gifts of qualifying business assets between parties through a joint election. Its effect is to defer the Capital…

Most countries have a central government agency which registers (or “incorporates”) new companies. In the UK this is Companies House. A company which is incorporated in the UK will by…

For a UK company, debt is often seen as more flexible, as it is much easier than equity to repay once it is no longer needed in the business. Also, interest…

Tax treaties are bilateral agreements between two countries and are not themselves affected by Brexit.  In general, for relief under a double tax treaty (“DTT”) to be available the recipient…

Non-UK residents were typically only subject, in the UK, to: income tax on rental income stamp taxes when property was acquired The UK government has been gradually widening the scope…

The AIA permits businesses to claim in-year tax relief in full on certain capital expenditure. Where the value of expenditure exceeds the AIA (or where the AIA is not otherwise…

  Have you already filed your accounts with Companies House but would now like to extend your period of account to potentially benefit from cashflow advantages?  The good news is…