Reducing SDLT: 2 key SDLT planning principles07/11/2021
SDLT is charged on the total purchase price for a land transaction. This will generally include the price paid for the land and for any buildings on it. In this Practitioner Zone article we look at two key SDLT planning ideas...keep reading
New: Contractors tax planning structure
This solution allows UK resident individual ("the contractor") to provide their services to one or more UK businesses ("the end users") via a trading trust ("the trust"). The contractor will be paid a fee by the trust (which will be subject to tax), but the trust can also provide other benefits to the contractor such as loans which should not be taxable....keep reading
New: Alternative Business Funding
Using a flexible SSAS structure it is possible to allow a pension fund to loan and invest into a business. This allows business owners to fund their businesses, allowing them to refinance debt, fund acquisition, expand or improve cashflow....keep reading
New: Corporation tax planning structure16/03/2016
This solution allows a UK trading company to reward one or more key employees with a discretionary bonus which suffers minimal PAYE and NIC and provides the company with a full corporation tax deduction. ....keep reading
Reduce Inheritance Tax whilst retaining assets16/03/2016
This arrangement allows a UK resident and domiciled individual ("the Client") to immediately reduce the value of their estate for inheritance ("IHT") purposes in such a way that it does not involve the transfer of any assets until after the Client's death....keep reading
Structuring future UK property ownership by international investors - the position at at February 201629/02/2016
Given the multitude of different rules that apply to foreign investors looking to invest in UK residential property, in this Practitioner Zone article we look at the tax treatment of the different ownership options as at February 2016...keep reading
Tax Planning for Property Investors/BTL Investors to exempt tax on income, CGT and IHT12/02/2016
If you're a property/BTL investor holding property personally this tax planning solution uses an LLP to (1) reduce tax on rental income (2) achieve a CGT free property disposal (3) allows income to be accessed free of tax (4) provides for IHT efficiency. Practitioner Members only...keep reading
Inheritance Tax - Gift & Leaseback Planning for the family home
As the family home is the main asset many people have, ensuring that inheritance tax is minimised on its value will often be a key IHT planning requirement. In this Practitioner article we look at how a Gift & Leaseback can be used to reduce IHT...keep reading
How to use "Double Irish" and "Double Irish Dutch Sandwich" structures in 2015
In October the Irish Government released proposals that would result in Irish incorporated non-resident companies being classed as tax resident in Ireland beginning January 1, 2015. The goal is to shut down the use of so-called "Double Irish" and "Double Irish Dutch Sandwich" structures. In this Practitioner Zone article we look at the "Double Irish" and "Double Irish Dutch Sandwich" in detail including whether they can still be used...keep reading
How UK residents can use a Mauritian company to avoid UK capital gains tax
Using overseas companies to avoid UK capital gains tax is an established form of tax planning. Unfortunately if you wanted to use this technique to avoid CGT nowadays it's subject to numerous anti avoidance provisions. This article, exclusively for our Practitioner members, looks at one way to circumvent the anti avoidance rules....keep reading
