

Freezer and Growth Shares
Freezer and Growth Shares — Succession Planning for a Family Investment Company (FIC) Succession planning is a key concern for many...


VAT Considerations When Converting Non-Residential Buildings into Dwellings
As demand for housing continues to rise, conversions of non-residential buildings into dwellings are likely to increase. The VAT...


Associated Companies for Corporation Tax Purposes
The main rate of corporation tax in the UK is at 25%. A lower rate of 19% applies if profits are below £50,000. If profits are between...


Non-Resident Landlords: Understanding the HMRC Scheme
To ensure rental income from UK property is taxed appropriately HMRC operates the Non-Resident Landlord Scheme (NRLS). This scheme is...


Family Investment LLPs: A Smart Vehicle for Managing Family Wealth
A Family Investment LLP (FILLP) is an increasingly popular structure for managing and preserving family wealth. While trusts have...


Corporation Tax Reliefs for UK Companies
With the introduction of the associated companies regime, many UK companies have found themselves facing increased Corporation Tax...


Changes to the Domicile and Non-Domicile Rules
Under the UK tax system, individuals who are not domiciled or deemed domiciled currently have the option to pay UK tax on a remittance...