Blog

  • Overseas property investment in the UK - what has changed?
    27th June 2018

    Overseas property investment in the UK - what has changed?

    Recent and proposed tax changes may mean UK property is not as attractive to overseas investors as it has been historically.
    READ MORE
  • Principle Private Residence relief and land development gains
    27th June 2018

    Principle Private Residence relief and land development gains

    PPR can relieve from Capital Gains Tax (CGT) all or part of a gain that relates to the sale of an individual’s main home and is only available for periods where the property has been occupied as the taxpayer’s main home. Where the property has not been occupied throughout the entire period of ownership, then a portion of any gain will be subjected to tax.
    READ MORE
  • What is the new Investors’ relief?
    26th June 2018

    What is the new Investors’ relief?

    Investors’ relief has recently been introduced to complement entrepreneurs’ relief. It is another very valuable capital gains tax relief and is designed to encourage individuals to invest in unlisted trading companies.
    READ MORE
  • How does Entrepreneurs' relief work?
    25th June 2018

    How does Entrepreneurs' relief work?

    Entrepreneurs’ relief is a valuable capital gains tax relief. The rules can appear straightforward, but taxpayers should be aware of the possible traps.
    READ MORE
  • When is a hobby classed as a trading activity?
    19th June 2018

    When is a hobby classed as a trading activity?

    For those of us with a hobby that either involves making craft goods, or collecting things such as antiques or models, we may well be regular participants at craft fairs, exhibitions or swap meets specific to our own particular interests. However, frequent “trading activity” could be viewed by HM Revenue & Customs (HMRC) as a business rather than a hobby and here is where things become a little more complicated.
    READ MORE
12345678910...