Articles 2017-09-08T10:26:40+00:00

An outline of the April 2019 loan charge

Introduction - Disguised remuneration April 2019 loan charge Historically, many firms entered into planning that essentially were arrangements which allowed a company to reward its employees via a loan made [...]

23 September 2017|

Investing in Kenya: Tax Laws

The author of this article, Linsey Mulure, has recently joined Enterprise Tax Consultants having relocated to the UK from Kenya. She has over 6 years of experience in tax gained [...]

22 September 2017|

Top ten types of tax structures

Introduction - top ten types of tax structures The UK has a myriad of different types of tax structures. These are invariably taxed in different ways meaning it may be more [...]

15 September 2017|

Am I UK tax resident?

A person’s residence status – and specifically for the purposes of this article, whether they are UK tax resident - is incredibly important. It determines what taxes are payable and [...]

6 September 2017|

UK Business Structures and Tax Implications

While this is an article about the different types of UK business structures and their tax implications - a word of caution: one shouldn't put the cart before the horse and [...]

6 September 2017|

Taxes for Expats – A Guide

Taxes for expats arise from UK income even if you live abroad. It is a common misconception of British expats when they first leave the UK is that they immediately [...]

31 August 2017|

Non Resident Landlord Scheme – Summary

The non resident landlord scheme prevents non resident landlords from paying tax on the rental profits of their UK property, whether they refrain from doing so by intention or the [...]

24 August 2017|

Annual Tax on Enveloped Dwellings – A Guide

Annual Tax on Enveloped Dwellings (ATED) is an annual tax charge, which is levied on high value residential properties ("dwellings") held by certain non-natural persons (i.e. held within a so-called [...]

23 August 2017|

Failure to Prevent Tax Evasion

The regulations providing for the commencement date for the new corporate criminal offences of failure to prevent tax evasion were introduced on 12 July 2017. These new offences are contained in [...]

20 July 2017|