25 March 2015
If you are married or in a civil partnership, you may wish to consider making gifts of assets to your spouse or civil partner as there are a number of tax advantages that follow.
ATED Extension
6 March 2015
You will recall that in Budget 2014 the Chancellor announced that the Annual Tax on Enveloped Dwellings (“ATED”) legislation was to be extended from 6th April 2015 to include...
Inheritance Tax ("IHT") by Instalments
6 March 2015
IHT relating to land, certain shares and securities and business assets can, in certain instances, be paid by instalments. Land in the context of this relief can be of any...
Pension Contributions - possible cap at £10,000 per annum
26 February 2015
Currently an individual can pay a pension contribution of up to £40,000 gross per annum into a personal pension plan provided he or she has sufficient relevant earnings against...