Filing deadline for ATED returns is fast approaching
A quick reminder that the filing deadline for ATED returns where a residential property within its scope was owned on 1 April 2025, is 30 April. A few points to ...
Tax 101 – write-off of inter-company debt between connected companies
Corporate tax 101! Or so it has been described to me on occasion. I refer to the write-off of inter-company debt between connected companies and the assumption that this will ...
Beware the “double dip”- Understanding the Impact of Liquidation Preferences on Employee and Founder Financial Outcomes
I recently dipped into the ICAEW’s useful seminar on valuation of highly leveraged shares provided by PwC. What is interesting is with the recent decline in VC funding over the ...
State Pension top ups
Time is short to top up your state pension. If you have gaps in your National Insurance record from 2006 to 2018 you can fill these by paying voluntary contributions ...
Annual Tax on Enveloped Dwellings “ATED” – a potentially costly oversight?
A rising trend of 2024 for me has been HMRC interest in ATED returns, or is that in truth an interest in ATED return related penalties? ATED applies where residential ...
2025 Budget Changes – CGT rate alignment
We currently have a brief window to secure current tax rates… What we know: – A general election must be held by 28 January 2025 – The expected date is ...