The journal
Every article (172)
Page 7 of 15
- Property taxCapital Allowances in 2026: What SMEs Can Actually Claim And Why the Analysis Matters More Than People ThinkCapital allowances are one of those areas where most business owners feel they…
- International and residencyNon-Dom Tax Status Has Ended: The FIG Regime for New UK ArrivalsFrom 6 April 2025 the remittance basis ended and the UK moved to a residence-based system. Here is how the four-year FIG regime works, what it costs, and the transitional rules (TRF, 2017 rebasing and trusts) for former non-doms.
- Personal taxMonthly Newsletter April 2026Welcome to the April 2026 edition of the ASWATAX newsletter.Welcome to the April edition of the ASWATAX newsletter. The new tax year is underway. This month we…
- Property taxThe New Mansion Tax: What Property Owners Over £2m Need to KnowThe Autumn Budget 2025 introduced one of the most significant changes to property taxation in recent years: the High Value Council Tax Surcharge, commonly…
- Business ownersFreezer Shares and Growth Shares ExplainedAt ASWATAX, we carry out a significant amount of inheritance tax planning, with many families wanting to pass down assets to their children without incurring a…
- Property taxHow to Structure a Property Group Without Contaminating Trading StatusProperty often ends up inside a business almost by accident. A company buys its trading premises. A bit of extra land is kept “for later”. A rental property is…
- Personal taxEmployment-Related Securities (ERS): How HMRC’s Anti-Avoidance Rules WorkWhy this mattersShare schemes are widely used to remunerate or incentivise directors and employees. There are several tax-advantaged share schemes: • Enterprise…
- Personal taxMonthly Newsletter March 2026 Welcome to the March 2026 edition of the ASWATAX newsletter.This month we cover four topics that are front of mind for our clients. The Spring Statement was…
- Business ownersThe Small Self-Administered Scheme: How Business Owners Can Use Their Pension to Buy the Building They Trade FromThis blog explains what a SSAS is, how it works, why it is particularly well suited to owner-managed businesses, and how the commercial property purchase mechanism operates in practice.
- International and residencyLeaving the UK: Temporary Non-Residence and Post-Departure TrapsFor many UK residents, whether entrepreneurs looking to monetise a business sale, high earners seeking a period of tax efficiency, or individuals relocating…
- Personal taxMonthly Newsletter: January 2026Self-Assessment Deadline Day Looking Ahead31 January 2026 was the deadline for filing your 2024/25 Self-Assessment tax return online and paying any tax…
- Personal taxTransactions in Securities: How HMRC Can Tax Your Capital Gains as IncomeWhen Selling Shares Could Trigger an Unexpected Tax Bill Capital Gains Tax (CGT) is usually better when selling shares unless HMRC applies Transactions in…
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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.
