2 posts
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…
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,…
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…
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…