Transactions, Inheritance Tax (IHT), Capital Gains Tax (CGT), Corporation Tax & Income Tax – Owner Managed Companies It is relatively common for owners of family and owner managed companies to 
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HOT TAX TOPIC: Re-domiciling Offshore Companies to the UK For a number of very good reasons, it was once (not all that long ago!) a popular piece of tax planning 
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Anti Avoidance, UK Beneficiaries, Non Residents, 10 year IHT Charges & Bringing Onshore The tax benefits of using trusts have been eroded over the last two decades – however, they 
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At present, there seems no shortage in professionals, taxpayers, action groups and MPs ready to suggest that encounters with HMRC can be sufficiently stressful as to drive them to drink. 
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Inheritance tax and specialty debts: not so special? Following consultation with professional bodies, HMRC has updated its guidance on the inheritance tax treatment of specialty debts. A specialty debt is: 
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Domicile and The New Deemed Domicile Rules, HMRC Guidance & Notes The concept of domicile dates back to the Roman Empire and is generally described as a person’s permanent home. 
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IHT and DOTAS HMRC recently introduced a new “hallmark” to the Disclosure of Tax Avoidance Schemes (DoTAS) regime with a view to closing the inheritance tax avoidance gap. The scope 
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Inheritance tax: lifetime gifts and the Inheritance Tax trap For most people, an increase in the value of the home they own gives them something of a warm, fuzzy glow. 
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Badges of trade: is there are trading activity? Introduction – badges of trade Do not confuse the ‘badges of trade’ with the ‘badgers of trade’. Whilst the latter is an 
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CGT on death CGT on death – basic principle Of course, death is a fairly grey cloud with few silver linings. However, a tax obsessive might say differently. From a 
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