Employed or operating a Personal Service Company? From April 2020, the choice is no longer yours!
IR35 was established in 1999, and enforced in 2000, as part of the Finance Act. The intention of introducing IR35 was to eliminate cases where employees operate under Personal Service Company (“PSC”), usually an owner-run limited company, to avoid fulfilling…
ATED: Are you paying too much tax or could you avoid paying ATED altogether?
Tom Adcock talks us through the exemptions and recent examples of clients CBW has helped reclaim some, or all, of their ATED charges.
The Family Investment Company – A Tax Albatross?
Robert Maas, Tax Consultant at CBW, provides new approaches to the old problems arising from family property investment companies.
Buy-to-let: all doom and gloom?
Andy White, Senior Partner at CBW, explains what portfolio landlords need to know about the new buy-to-let tax rules and how to beat them.
Why equity release mortgages are not all bad
Although the usual drivers for taking out an equity release mortgage have led to well-documented problems, Andy White, Senior Partner at CBW, explains how the much-maligned product can be a useful inheritance tax planning tool
Beating the buy-to-let interest relief restriction
With the first phase of George Osborne’s restriction of mortgage tax relief coming into effect this April, Robert Maas, Tax Consultant at London accountants, tax and business advisers CBW, gives guidance on how buy-to-let landlords can bypass the restriction.
Non-resident trading in and developing UK land for resale
The government has at last published the draft legislation announced in the 2016 Budget to tax non-residents who trade in UK land or who develop UK land for resale.
Buy-to-let: Should you use a company?
A number of people who are building up a buy-to-let portfolio in their own name are asking whether they should incorporate the business in the light of the proposed restriction on relief for interest paid.
The 3% SDLT surcharge on second homes
Over Christmas, the Treasury issued their promised consultation document on the 3% SDLT surcharge that comes into effect on 1 April 2016.
Goodwill and trade related properties
The CIOT have been in discussions with HMRC in relation to the valuation of goodwill in trade related properties. They kindly let me join in.
Equity Slices
An equity slice is an odd sort of asset as it is very difficult to dispose of the interest other than to the holder of an adjacent interest or in conjunction with a sale of other interests in the building.
Taxing Property Transactions
Tax on property transactions is one of the more complex areas of the tax system. Unlike with most businesses, effective tax planning needs to be carried out on a transaction by transaction basis.