The journal
Every article (172)
Page 5 of 15
- Business ownersThe Tax Issues Buyers Find in Due Diligence, and How Sellers Can Fix Them FirstA buyer's tax review can cost you money late in a deal. These are the issues it finds most often, and what you can put right before the data room opens.
- Holding companies and demergersThe Five-Year Rule After a Statutory Demerger, ExplainedFor five years after a statutory demerger, some payments to shareholders can be taxed as income. It is often mistaken for a ban on selling. It is not.
- Buying and selling businessesTrade Sale, Private Equity, MBO or EOT: How Each Exit Route Is TaxedFour common ways to leave your business, four different tax results. We compare a trade sale, private equity, a management buy-out and an Employee Ownership Trust.
- Holding companies and demergersTwelve Questions to Answer Before You Insert a Holding CompanyA holding company can be a very useful structure or an expensive piece of admin. These twelve questions, on purpose, cash, property, shareholders, clearance and tax, show which.
- Holding companies and demergersWhat HMRC Looks For in a Demerger Clearance ApplicationFor most private company demergers the first formal step is an application to HMRC for clearance. Here is what it covers, what HMRC needs to see and why it asks questions.
- Business ownersSelf-Employed vs Limited Company: When Does It Actually Save Tax?“When should I set up a limited company?” is one of the most common questions asked by freelancers, consultants and growing business owners. It is also one of…
- Inheritance tax and trustsThe Seven-Year Rule: Why August Is the Right Time to Start the ClockThe Autumn Budget has been announced for late October. The new Prime Minister has signalled, publicly and on multiple occasions, that he wants to look at the…
- Holding companies and demergersDemergers: What They Are, When They Are Needed, and How Each Type WorksMost business owners are familiar with mergers and acquisitions. Two businesses combine into one, or one acquires another. The direction of travel is…
- Property taxBuying a Second Home or Rental Property? The Tax Costs People ForgetProperty buyers tend to focus on three numbers: the deposit, the mortgage payment and the expected rent. Tax often appears further down the spreadsheet,…
- Property taxCGT on Multi-Property DisposalsSelling a rental property is a big financial decision, but selling two or more in the same tax year can make your Capital Gains Tax (CGT) position much more…
- Property taxIs Incorporating Your Property Portfolio Still Worth It in 2026/27?For the better part of a decade, property investors have been told that incorporating their portfolios into a limited company is the obvious answer to rising…
- Personal taxDo I Need to Do a Tax Return? Everyday Situations That Catch People OutMost people do not wake up one morning and decide to enter Self Assessment. It usually happens because something ordinary changes. A spare room starts…
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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.
