The journal
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Page 11 of 15
- Buying and selling businessesBusiness Asset Disposal Relief in 2026/27: the 18% Rate and the ConditionsBusiness Asset Disposal Relief now gives an 18% CGT rate on up to £1 million of lifetime gains. Here are the conditions, how the rate rose from 10% to 18%, and what that means for a sale in 2026/27.
- Inheritance tax and trustsSecuring Your Estate: The Rysaffe Principle ExplainedInheritance Tax (IHT) poses a significant concern for individuals with substantial assets. Effective estate planning is essential to mitigate IHT liability,…
- Business ownersPassing on the Family Business: Tips for a Smooth TransitionFamily businesses are often the lifeblood of the UK economy, representing a deep legacy of entrepreneurial spirit. These businesses aren’t just about profit…
- Property taxWhat Is HMRC Form 17? Who Can Use It and How to Complete ItIn the complex world of UK taxation, Form 17 plays a crucial role for married couples and civil partners who own property jointly. Form 17, officially known as…
- Personal taxSetting up a Small Self Administered Scheme: Your Ultimate GuideSetting up a Small Self-Administered Scheme (SSAS) may initially seem overwhelming, but with a structured approach, we can help you navigate the process…
- Holding companies and demergersSplitting a Company: A Tax-Focused Guide to DemergersIn today’s fast-paced business world, companies often grow and diversify their operations to remain competitive and profitable. While growth is generally…
- Property taxEXTRA 2%! Stamp Duty Land Tax For Non-UK Residents SurchargeNon-UK residents purchasing residential property in England and Northern Ireland are subject to a 2% Stamp Duty Land Tax (SDLT) surcharge, commonly referred to…
- Reliefs and incentivesA Complete Guide to R&D Advance Assurance for SMEsFor small and medium-sized enterprises (SMEs), accessing Research and Development (R&D) tax relief can be a valuable source of funding, allowing companies to…
- International and residencyUK Capital Gains Tax for Non-Residents: The Secrets UnveiledSince 6 April 2019, the UK's capital gains tax (CGT) regime for non-residents has undergone significant changes. The government has extended the scope of CGT…
- Property taxIncorporating a Trade or Property Business UK: Expert Tax AdviceThinking about incorporating a trade or property business in the UK? You're not alone and it could be one of the most tax-efficient decisions you make. Whether…
- Inheritance tax and trustsMy Thoughts On Inheritance Tax And The Private Client Space, Ahead Of The Autumn Budget 2024Here are some of my thoughts on what we might expect in the Autumn Budget 2024, set to be delivered by Rachel Reeves on 30th October 2024." I will particularly…
- Personal taxQNUPS for Tax Planning: Secure Your Financial FutureIn the realm of retirement and tax planning, a Qualifying Non-UK Pension Scheme (QNUPS) stands out as a versatile and potent tool. QNUPS offer a unique blend…
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The Inheritance Tax Planning Guide
Gifts, trusts, reliefs and Family Investment Companies, explained in plain English by a Chartered Tax Adviser.
