Business Asset Disposal Relief now carries an 18% rate. Understand the lifetime limit, qualifying conditions and the difference between sale proceeds and taxable gains....keep reading

How the rules from April 2026 affect family businesses and farms, including spouse transfers, AIM shares and the questions to ask before making gifts....keep reading

Moving to the UK or recently returned? Check eligibility, the cost of losing allowances and why the four-year window needs planning....keep reading

In this article we look at the UK tax implications for non-residents investing in UK property after the 2024 Budget....keep reading

In the 2024 Autumn Budget it was announced that Non Dom status will be replaced from April 2025 with a new residence-based Inpatriate Regime. We look at how this will operate based on the latest Finance Bill....keep reading

The 2024 Autumn Budget included significant inheritance tax changes to the availability of APR and BPR from April 6, 2026. In this article we look at the potential impact of these changes on trusts holding agricultural or business property....keep reading

In the 2024 UK Autumn Budget, the Chancellor announced changes to the inheritance tax with amendments to Agricultural Property Relief and Business Property Relief. In this article we look at the impact of the changes as well as simple planning strategies....keep reading

Moving to the UK requires consideration of a number of tax issues. One key issue is the treatment of any foreign incorporated companies that are owned or controlled. In this article we look at the key issues....keep reading

In this Practitioner Zone report we look at the tax treatment of land pooling arrangements, and some of the options to structure land pooling transactions tax efficiently....keep reading

Obtaining a UK domicile of choice can have a significant impact on an individuals UK tax treatment (including income tax, CGT and inheritance tax). In this article we look at how obtaining British citizenship can interact with this....keep reading

In this book we look at a variety of tax planning strategies that arise from the terms of the UK's double tax treaties. This book is updated for the 2022 changes....keep reading

For many people the family home is the most valuable asset they have. As such protecting its value will be of key importance. In this tax guide we look at the key tax planning opportunities for the family home and private residences....keep reading

This brand new (December 2022) edition of our best selling offshore tax planning book tells you what you need to know to take advantage of offshore opportunities and slash your UK tax bill. It's a pretty comprehensive look at plenty of UK and offshore tax planning techniques including residence, domicile, emigration, using offshore companies and trusts, buying property overseas and much more....keep reading

Inheritance tax is a particularly nasty tax as it's a tax on your capital that you've accumulated from your after tax earnings. In this book we look at some of the top ways you can legally reduce your inheritance tax liability....keep reading

This book looks at a number of tax planning issues for company owners and considers both corporate and personal tax planning opportunities available. It is updated for the latest changes for 2022/2023....keep reading

Buy-To-Let ("BTL") landlords have to consider Income Tax, Capital Gains Tax, Inheritance Tax and Stamp Duty Land Tax on their property holdings. In this book we look at tax planning techniques that all BTL landlords can consider to reduce the amount of these taxes they pay....keep reading

This guide is essential reading for anyone providing digital or online supplies of goods and services. It looks at the international tax treatment from both an income tax/corporate perspective as well as VAT/GST....keep reading

The aim of this guide is to give context to the considerations for 99% of international tax planning scenarios. Without understanding the information contained here, you will find it very difficult to apply or structure any kind of tax planning to your international transactions/assets....keep reading

The Statutory Residence Test ("SRT") applies from April 2013 and aims to provide a comprehensive method of clearly establishing when an individual will (and won't) be UK resident. In this guide we provide detailed guidance as to how the new rules apply and the tax planning opportunities available....keep reading

This 175 page book provides a rare insight into the glamorous world of tax havens and is fully updated for the latest 2021/2022 changes. The first half contains fascinating information on 30 of the world's best tax havens -- from the exotic Cayman Islands, British Virgin Islands and Monaco, to less well-known but highly attractive tax havens like Cyprus, Italy, Spain, Sweden, Malta, the Netherlands and the Isle of Man. The second half of the book explores how big companies and the rich use tax havens and how, with proper planning, you too could legally enjoy some of these benefits. |Image1|...keep reading

In this guide we look at what an LLP is, how it is taxed, and when and how you can use LLP's to reduce your UK taxes. We cover planning for income tax, capital gains tax and inheritance tax. This guide is essential reading for anyone interested in using an LLP....keep reading

This guide contains detailed information on how offshore companies are taxed in 2021/2022and how (and when) you can use them to reduce your UK taxes....keep reading

This Practitioner Zone guide looks at the tax regime for non UK domiciliaries ("non doms") as from April 6, 2017 and looks at some of the tax planning opportunities. It is updated for the 2017 Finance Bill, 2017 Finance (No2) Bill and analyses the impact of these changes on non doms....keep reading

The Government announced in its Autumn Statement 2015 that 3% higher SDLT rates will apply to purchases of additional residences from 1 April 2016. In this Practitioner Zone guide we look at the current state of play and the key tax planning opportunities....keep reading

The tax treatment of dividends is changing from 6 April 2016. In this Practitioner Zone guide we look at the current as well as the new tax regime to identify key tax planning opportunities....keep reading

Owning investment properties via a company has a number of tax advantages and in many cases it can be preferable to owning personally. However, there have been a large number of tax changes that affect both property investors and company owners from April 2016 and April 2017 and further ongoing changes that apply from April 2020. In this guide we look at the nature of these changes and assess how they impact on the decision to use a company to hold UK investment property. This Practitioner Zone guide is updated for the 2015 Budget, July Summer Budget and 2015 Autumn Statement provisions....keep reading

For many years company ownership of UK residential property was preferred by foreign property investors, however recent changes have changed this. This guide looks at tax planning for anyone interest in "de-enveloping" a UK residential property from a company (frequently an offshore company)...keep reading

The tax regime as it applies to investors in options, CFD's, bonds and other financial investments can be complex. In this guide we look at the tax treatment of these investments in detail. We illustrate the key points and planning opportunities with numerous easy to understand examples. This guide is updated for the 2015 Budget and July Summer Budget provisions....keep reading

Significant changes to the tax treatment of interest expenses incurred by property investors are to be implemented from April 2017. In some cases these changes will lead to a significant increase in the tax liability on rental profits. This Practitioner Zone guide looks at these changes in detail....keep reading

This Practitioner Zone guide looks at the tax regime for non UK domiciliaries ("non doms") in 2016 and 2017 and looks at some of the tax planning opportunities. It is updated for the 2015 Budget and July 2015 Summer Budget changes and analyses the impact of these changes on non doms....keep reading

This book looks in detail at how you can reduce capital gains tax in 2015/2016. The CGT reliefs are one of the main ways that most people reduce CGT. We therefore look at all of the main reliefs in detail. There are lots of other CGT planning opportunities from using the humble annual exemption to the more exotic such as using offshore trusts. We cover all of these in this guide....keep reading

In this new book we look at tax planning for UK residential property, taking account of the tax changes over the past two years and all future changes arising from the 2015 Budget and Summer Budget. We look at tax planning on purchasing UK property, funding the purchase, disposing of property, Inheritance tax planning and other issues...keep reading

Buy To Let ("BTL") landlords have to consider Income tax, Capital gains tax, Inheritance tax and Stamp duty land tax on their property holdings. In this book we look at tax planning techniques that all BTL landlords can consider to reduce the amount of these taxes they pay....keep reading

This book looks at a number of tax planning issues for company owners and considers both corporate and personal tax planning opportunities available. It is updated for the latest changes for 2015/2016 and includes numerous new sections....keep reading

This brand new (June 2015) edition of our best selling offshore tax planning book tells you what you need to know to take advantage of offshore opportunities and slash your UK tax bill. It's a pretty comprehensive look at plenty of offshore tax planning techniques including residence, domicile, emigration, using offshore companies and trusts, buying property overseas and much more....keep reading

Over recent years there have been changes to the capital gains tax (CGT) treatment of UK residential property held by companies. Further changes are to be made from 2015 and 2016 which will have a massive impact on how non UK residents and many non UK domiciliaries will be taxed on holdings of UK residential property. In this guide we look at the current CGT position and examine how the changes will apply before looking at the key tax planning opportunities going forward....keep reading

Structures such as the "Double Irish" and the "Dutch Sandwich" have gained press attention due to being used by various multinational groups to reduce their effective tax rate. Although changes are being introduced to target these, they are still effective. We look at how these structures operate and how you can use them in 2015....keep reading

In this book we look in detail at precisely how offshore companies owning UK property are taxed, taking account of the tax changes in 2013 and 2014 as well as the planned changes in 2015 and 2016....keep reading

Royalties present particular and unique challenges when it comes to tax planning. Not only do many companies own intellectual property, writing and selling both printed books and e-books online is becoming more popular. In this guide we look at some of the key tax planning opportunities for individuals and companies receiving royalty income....keep reading

In many ways one of the simplest ways to reduce tax is to hold assets and split income with your spouse and children/grandchildren. However, whilst there are numerous tax benefits available there are also some nasty traps for the poorly advised. In this Gold and Practitioner Zone book we look at exactly when and how you can shelter assets from income tax, capital gains tax and inheritance tax including planning with other family members....keep reading

If you're receiving a severance package, ensuring that you qualify for all your available tax exemptions/reliefs is important. In this Gold and Practitioner Zone report we summarise how these will apply...keep reading

Using a UK company as an agent for an offshore Principal can be attractive for both tax and asset protection purposes.In this Gold and Practitioner Zone report we summarise how this will operate and how it should be structured....keep reading

In this Gold and Practitioner Zone book we look at some of the key offshore tax planning concepts and opportunities for 2014....keep reading

There are a number of complex anti avoidance rules that can apply where offshore, non-resident companies are used for UK tax planning. In this Gold and Practitioner Zone book we look at 15 of the main ways that offshore companies can still be used for UK tax planning purposes. We look at how the anti avoidance rules apply in various scenarios and assess how these will impact on the UK tax treatment....keep reading

There are a number of hoops to jump through in order to claim Entrepreneurs relief and reduce your rate of CGT to 10%. In particular you need to ensure that the assets sold are "qualifying assets". You also need to ensure you have owned them for the requisite period of time and that none of restrictions or anti avoidance rules apply. We look at all of this (and more) in this book....keep reading

Trusts offer a highly attractive way to pass wealth onto other family members in a tax efficient manner. In this book we look at when and how both UK and offshore trusts can be used to reduce UK income tax, capital gains tax and inheritance tax....keep reading

If you're trading via a website or are involved in other e-commerce activities there are a number of tax planning opportunities available. In this book we look at tax planning for all types of e-commerce businesses - from maximising deductions and deciding whether to use a company, to structuring international e-commerce tax efficiently....keep reading

The new Statutory Residence Test ("SRT") applies from April 2013 and aims to provide a comprehensive method of clearly establishing when an individual will (and won't) be UK resident. In this guide we provide detailed guidance as to how the new rules apply and the tax planning opportunities available....keep reading

If you are trading or are planning to trade or develop property, a key consideration will be reducing the amount of UK tax charged on the profits from the development. In this guide we look at how property developers are taxed as well as the key techniques they can use to reduce UK tax....keep reading

If you're working overseas either as a permanent move or under a short term secondment you should carefully consider the tax planning opportunities available to you. Many people look to go and work overseas. One of the key considerations will be achieving the tax advantages that go with working overseas. In this book we look in detail at the tax planning issues and opportunities that everyone should be considering when they move overseas....keep reading

Of increasing importance to property investors are overseas property developments. Investors looking to benefit from higher levels of capital growth often look overseas. This opens up even more tax planning opportunities as now there are two (or more) jurisdictions to consider, as opposed to one....keep reading

Although there are now a raft of anti avoidance rules that apply to all sorts of offshore planning, for the well advised there are still opportunities available.In this guide we look at some of the top offshore tax planning opportunities still available and how you can use them....keep reading

Non UK domiciliaries are in a privileged position when it comes to UK Inheritance tax planning. So long as they can retain their non UK domicile status they can avoid UK inheritance tax on their overseas estate. Of course it is not quite this simple and there are a lot of obstacles to them benefiting from these rules....keep reading

In this guide we look at exactly how an LLP is taxed, before looking at how you can use LLP's to reduce your UK taxes. We cover how LLP's can be used by individuals as well as companies for UK tax planning....keep reading

If you're interested in offshore tax planning involving UK companies there are plenty of opportunities available.In this guide for our Gold & Practitioner members we show you how and when you can use your UK company as part of an offshore tax planning strategy....keep reading

Telecommuting is one of the hot topics at the moment. You've probably read of people sitting on a beach in the Caribbean working from their laptop, or sitting on board their boat moored in Cyprus and working from their mobile phone? Well if you have, this shows you the possibilities that telecommuting can offer you. In short we're talking a complete change in lifestyle for most people. This guide will show you exactly how you could be doing this....keep reading

Many people enjoy going on their summer holidays as a tourist in a foreign country. How would you fancy extending this 'holiday' permanently?The basic principle is to exploit the residency rules in a number of countries so that you're not caught by any one country's tax net.In this guide for our Gold Members we look at how you can achieve this and the tax planning benefits and issues involved....keep reading

There are a lot of firms offering to create low cost offshore companies, but which jurisdiction should you choose? In this mini guide we look at how offshore companies can be used and some of the top places to base your offshore company....keep reading

If you're selling your business or company this is an essential read. The tax at stake could be significant and this 170 page book goes through in detail the tax planning opportunities available to you to enable you maximise your net disposal proceeds. It covers lots of issues from straightforward tax reliefs such as taper relief and rollover relief to more complex reconstructions, hive ups and share reorganisations....keep reading

By undertaking simple tax planning many people can significantly reduce the amount of tax they pay. In this guide we look at 34 top tax tips to reduce income tax, capital gains tax, inheritance tax and SDLT....keep reading

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

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