Private Client

This seal of approval can be obtained by submitting a clearance application to HMRC in advance to confirm the tax treatment of a transaction or event, where possible. Obtaining clearance…

Background to the High Income Child Benefit Charge The High Income Child Benefit Charge (“HICBC”) broadly applies to taxpayers whose adjusted net income is over £50,000 for the year and…

Where the right set of circumstances does not exist, the favourable tax legislation will not apply and can result in hefty Capital Gains Tax (“CGT”) and, when property is involved,…

Of course, said public purse is largely funded through taxation, and the Chancellor has come under fire recently for over-borrowing in times of low interest rates, only to be caught…

The Automatic Overseas Tests whereupon an individual will be automatically non-UK resident if they meet the criteria of any of the three tests The Automatic UK Tests under which an…

A large proportion of these enquiries have been in relation to the incorporation of large property portfolios, however we have also seen appetite from trading businesses to move their operations…

Christmas parties are a great way of making employees feel valued, however, the thought may not be so gratefully received if it comes with a tax charge! Note though, that…

This reply is accompanied by a Governmental review into the use and necessity of the OTS, as we have reached the important milestone of five years that the OTS has…

One of the latest campaigns has been compiled using Companies House data, and specifically the Persons of Significant Control (PSC) register. In simple terms, this data needs to be declared…