Blog

  • What is transfer pricing and what is the purpose of transfer pricing legislation?
    4th July 2018

    What is transfer pricing and what is the purpose of transfer pricing legislation?

    Transfer pricing simply refers to the price that is charged in a transaction between two parties. However, aside from commercial considerations, transfer pricing is usually only of issue in respect of transactions between connected parties.
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  • 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.
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  • Can Principle Private Residence relief (PPR) be used with land development gains?
    27th June 2018

    Can Principle Private Residence relief (PPR) be used with 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.
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  • 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.
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  • 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.
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