Rollover Relief (RR) is available to companies and traders when they sell a business asset and replace it with another. RR is a form of...

Land Remediation Relief (LRR) is intended to encourage businesses to remediate contaminated land in order to make it suitable for...

Companies are typically established with the goal of making a profit. However sometimes they may incur losses. When a company makes a...

When a sole trader (or self-employed) makes a trading loss it can be utilised in several ways to reduce tax liability. Effective loss...

Termination payments, often arising at the time of retirement or dismissal, can include compensation for loss of office, redundancy...

A Family Investment Company (FIC) is a private company whose shareholders are usually members of the same family. This structure is often...

For CGT purposes a gift made by an individual is treated as a disposal even though no money changes hands. The disposal is valued at the...

In this article, we explore the tax reliefs available for married couples and civil partners. There are two primary reliefs: the Married...

We would like to wish all of our clients and associates a very Merry Christmas and prosperous 2025. Please note we will be open as usual...

Many business owners purchase rental residential properties through their company primarily to benefit from mortgage interest relief,...