The journal
Every article (172)
Page 4 of 15
- Inheritance tax and trustsInheritance Tax Planning for Landlords: The Options ComparedLet property rarely qualifies for Business Relief. Gifts, Family Investment Companies, trusts, life insurance, surplus income and pensions compared for landlords, with a worked estate example.
- Inheritance tax and trustsInheritance Tax When You Sell Your Company: What Happens to Business ReliefShares in a trading company can qualify for Business Relief. Once they become cash, the relief usually disappears. Here is how to plan before and after a sale.
- Inheritance tax and trustsLeaving the UK for Dubai Before You Sell Your Company: Will It Really Save Tax?A move to the UAE before a sale can remove UK capital gains tax, but only if you become non-resident and stay away long enough. We explain the three tests that decide it.
- Property taxMaking Tax Digital for Landlords: Thresholds, Dates and How to PrepareMaking Tax Digital for Income Tax is phasing in for landlords at £50,000, £30,000 and £20,000 of gross income. The thresholds, joint ownership, quarterly deadlines and what to do now.
- Family Investment CompaniesPensions in Your Estate from April 2027: Where a FIC May FitMost unused pension funds will count for inheritance tax from 6 April 2027. What changes, what a Family Investment Company can and cannot do, and who it suits.
- Business ownersRollover Equity in a Private Equity Sale: How It Works and How It Is TaxedPrivate equity buyers often want sellers to reinvest part of the price. We explain how rollover works, the tax deferral it can bring and the traps to watch for.
- Property taxSDLT Traps When Demerging Property Between CompaniesCapital gains reliefs can make a demerger neutral, but SDLT has its own reliefs, conditions and clawbacks. Here are the traps in group, reconstruction and acquisition relief.
- Holding companies and demergersStarting a Second Business: Subsidiary of a Holding Company or a Sister Company?Where should a new venture sit? Funding, start-up losses, protection, sale and corporation tax compared for a holding company subsidiary and a sister company you own directly.
- Business ownersSelling a Subsidiary or the Whole Group: SSE Versus BADR, With a Worked ExampleShould the holding company sell the trading subsidiary, or should you sell the holding company shares? A worked example at 2026/27 rates shows when each route leaves more in your hands.
- Holding companies and demergersSelling Your Company Through a Holding Company or Personally: Which Leaves You Better Off?Putting a holding company above your business before a sale can change who is taxed and when. We compare selling through a company with selling in your own name.
- Holding companies and demergersSeven Demerger Mistakes That Lead to a Tax BillMost demerger tax bills come from avoidable errors: the wrong route, steps in the wrong order, or a later event that claws back a relief.
- Property taxSeven Ways to Respond to Section 24, ComparedA company, a spouse transfer, Form 17, repaying debt, a partnership, pension contributions or selling weaker properties: how each Section 24 response works, what it costs and who it suits.
Free guide
The Inheritance Tax Planning Guide
Gifts, trusts, reliefs and Family Investment Companies, explained in plain English by a Chartered Tax Adviser.
