Capital Gains Tax on Bitcoin and other Cryptocurrencies
Do you have to pay Capital Gains Tax on Bitcoin or other cryptocurrencies? Under current UK rules, the general tax position on cryptocurrency is that it is the nature of [...]
HMRC, Bitcoin and other Cryptocurrencies
HMRC's Position on Bitcoin and other Cryptocurrencies Much has happened in the world of cryptocurrency since HMRC published its guidance on Bitcoin in 2014. Since this guidance was published, Bitcoin [...]
What is a Capital Reduction Demerger?
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 [...]
What is an Employee Share Scheme?
An employee share scheme is any arrangement enabling employees to acquire shares in the company that employs them. Such an employee share scheme might be used to: Incentivise employees Attract [...]
HMRC Tax Investigation – What You Need to Know
If you're facing an HMRC tax investigation - what do you do next? HMRC have a wide range of powers that they can call upon to check that individuals and [...]
How to Calculate Capital Gains Tax
How to calculate capital gains tax? Capital gains tax is levied on the resulting profit from the disposal of chargeable assets that have appreciated in value. The capital gains tax [...]
What is Capital Allowance Tax Relief on Property?
What is capital allowance tax relief on property? When buying or selling commercial property, capital allowances can make a significant difference to the overall value of the deal. But as is [...]
Non UK resident commercial property investors IHT
Non UK resident commercial property investors IHT General - Non UK resident commercial property investors IHT IHT is tax that is primarily focused on one’s domicile position as opposed to one’s [...]
Non UK resident commercial property investors SDLT
Non UK resident commercial property investors SDLT General - Non UK resident commercial property investors SDLT The UK has increasingly used SDLT as a means of raising taxes. Since 2010, [...]
Non UK resident commercial property investors income tax and CGT
Non UK resident commercial property investors income tax and CGT General - Non UK resident commercial property investors income tax and CGT The area of non UK resident commercial property [...]
New criminal tax offences
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 [...]
Non UK resident property investors IHT
Non UK resident property investors IHT General - Non UK resident property investors IHT As one might be aware, IHT is tax that is primarily focused on one’s domicile position rather [...]
Non UK resident property investors capital gains tax
Non UK resident property investors capital gains tax ("NRCGT") Introduction - Non UK resident property investors capital gains tax It was an enduring basic principle of UK CGT that it generally [...]
Non UK property investors 3% SDLT additional rate
Non UK property investors 3% SDLT additional rate Background - Non UK property investors 3% SDLT additional rate As announced at the Autumn Statement 2015, a Stamp Duty Land Tax (SDLT) [...]
Non UK resident property investors and Annual Tax on Enveloped Dwellings (“ATED”)
Non UK resident property investors and ATED Background - Non UK resident property investors and ATED As discussed in our article on the SDLT changes in this area, the Government used [...]
Non UK resident property investor Stamp Duty Land Tax (“SDLT”)
Non UK resident property investor SDLT SDLT: She ain’t what she used to be To state the basics, SDLT is a tax that is levied on the Purchaser. This might be [...]
Non UK resident property investor tax: an introduction
Non UK resident property investor tax: an introduction Non UK resident property investor tax: background One does not have to look too far back to find a time when advising [...]
Expatriate Tax When Moving to the UK
Expatriate tax - what is the tax position when moving to the UK? For non-UK nationals, relocating to Britain promises the start of many new and exciting experiences, adventures and [...]
How to Protect Personal Assets
Reflective of the current fiscal zeitgeist is a shift in focus away from income taxes to wealth taxes - making the question of how to protect personal assets a more [...]