Tax

Understandably, the focus of British owners of Spanish properties has shifted sharply away from Brexit anxiety, to concern about the consequences of the current coronavirus lockdown. The Spanish [...]

With the Entrepreneurs’ Relief (ER) lifetime limit for Capital Gains Tax (CGT) having reduced from £10 million to £1 million in the Budget, it is considered that Rollover Relief will become more [...]

This year will mark the 5th anniversary of the EU Succession Regulation 650/2012, also known as Brussels IV. We have a lot of experience in assisting client beneficiaries with estate [...]

FRS 102 is the Financial Reporting Standard that applies to the UK and the Republic of Ireland. It has been a major overhaul of accounts disclosures replacing UK GAAP (General Accepted Accounting [...]

The ambitious purpose of this book is to provide a complete picture of tax planning for family & owner-managed companies for professional advisers. It is written by a highly regarded tax [...]

The 2019 French Income Tax Act introduced some further changes to the way non-French tax residents are taxed on their French income and gains. These changes will affect UK tax residents who own [...]

Many farming families who trade in partnerships do not always agree on tax and legal treatment of various areas surrounding the farming partnership. There have been a number of disputes reaching [...]

British owners of Spanish properties await the Brexit conclusion, to know whether or not the Spanish Succession Tax (SST) reductions which are currently enjoyed by European citizens, are to be [...]

Generally, PRs distribute the estate once they have paid all the IHT due, or set aside sufficient assets to satisfy any such liability.  If values have not been agreed, the PRs should be generous [...]

Many farmers and equine businesses own private horses and it is often a matter of debate as to how the private use is treated in the Accounts and tax computation. As always there are tax planning [...]