2% Stamp Duty Land Tax (SDLT) non-resident surcharge
Understanding the 2% Stamp Duty Land Tax (SDLT) non-resident surcharge is crucial for property transactions. Unlike the Statutory Residence Test (SRT), residence for…
Summary: I am the director of Adam Parker Accountants, we serve a diverse client base, from small to medium businesses, sole traders to individuals. …
2% Stamp Duty Land Tax (SDLT) non-resident surcharge
Understanding the 2% Stamp Duty Land Tax (SDLT) non-resident surcharge is crucial for property transactions. Unlike the Statutory Residence Test (SRT), residence for…
Hastings-Bass and Pitt v Holt
Lessons from Hastings-Bass and Pitt v Holt: For years, trustees and advisers took comfort in a perceived safety net: if a trust decision produced an unexpected tax…
Investors’ Relief
Investors’ Relief (IR): A Capital Gains Tax relief (distinct from Business Asset Disposal Relief) which may be valuable for individuals who invest in qualifying private…
Horizon Family Members Redress Scheme
The new Horizon Family Members Redress Scheme exemption is a welcome example of Parliament choosing to ensure that redress is received in full, free of income tax,…