March 2012

CGT and SDLT changes for offshore companies in the 2012 Budget

The big changes in the budget as they relate to using offshore companies owning UK property are: SDLT For anyone buying UK property via a non resident, "non natural person" (ie an offshore company) there will be a special SDLT charge of 15% where the…

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Using unfunded pension arrangements tax efficiently

The changes to the tax efficient pensions regime made by the Finance Act 2011 included making reductions to both the Annual and Lifetime Allowances. Coupled with this, new provisions were introduced to limit the opportunity for using employer…

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