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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...


Extraction of Property from a Company
Many business owners purchase rental residential properties through their company primarily to benefit from mortgage interest relief,...


Employment Expenses
During employment an employee may incur expenses out of their own pocket. If these expenses qualify as allowable deductions they can be...


Extraction of Property from a Limited Company
As companies grow, they often accumulate surplus funds, which may be invested in non-core assets, such as buy-to-let properties. For...


Business Asset Disposal Relief (BADR) (formerly “Entrepreneurs Relief”)
Formerly known as "Entrepreneurs' Relief" BADR applies when an individual makes a material disposal of a business asset or a disposal...


Employee Ownership Trust (EOT): A Smart Succession Strategy for Business Owners
An Employee Ownership Trust (EOT) is a structure that enables businesses to be owned by their employees while offering significant tax...


Research & Development (R&D) Tax Relief
R&D tax relief can provide significant financial support to businesses that undertake innovation activities and develop new processes,...


Residence and Split Year Rules — an Introduction
When an individual comes to or leaves the UK part way through a tax year, subject to certain conditions, the period can be split into...


Restricted Securities
When an individual acquires shares in their employer’s company for an amount less than their market value (MV), they are typically...


Double Tax Relief (DTR) — An Introduction
Double Tax Relief is an important mechanism that applies when tax is charged on the same income or capital gains in more than one country...













