HMRC Put a Spotlight on Phoenixing HMRC have published their new spotlight (47) expressing their discontent with schemes that seek to bypass the targeted anti-avoidance legislation commonly referred to as 
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Negligible Value Claims 2019 – The Facts The sale of company shares and other assets for more than their purchase price will generally give rise to a charge to capital 
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The Right Structure for the The Wrong Trousers: Aardman founders sell to Employee Ownership Trust Aardman Animation are pioneers of stop-motion animation, the creators of international icons of modern British 
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Tax reliefs: killing tax’s sacred cows? Introduction As announced in the Summer, taxpayers are going to be asked to pay for a £20bn injection in to the NHS by 2023. 
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Capital reduction demerger: breaking up, no longer so hard to do? We have become familiar with businesses, as they expand, developing corporate structures such as groups, to better manage the 
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New criminal tax offences Background – new criminal tax offences As tax advisers we find ourselves dipping more and more into criminal law and things don’t seem as though they 
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How much is Capital Gains Tax for UK resident taxpayers, trusts, non doms, expats and non-resident individuals. The general position is that capital gains tax is a tax that is 
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Finding a way to effective capital gains tax planning Capital gains tax becomes payable on the disposal of certain assets at a profit, where an individual’s annual exemption is exceeded. 
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