Spouses and cohabitees: Tax issues

The withdrawal of the married couple’s allowance from 2000/01, together with the uniform personal allowance for all individuals irrespective of marital status, has meant that married and cohabiting... Read more

Unlawful dividends: What are the consequences?

A relatively common occurrence in family or owner-managed companies is the inadvertent payment of unlawful dividends. If a company’s dividend exceeds its distributable reserves, this will be an... Read more

Incorporation relief: Proceed with caution!

The transfer of chargeable assets from an unincorporated business to a company is a disposal for CGT purposes. Read more

Discovery assessments must be 'new' and not 'stale'

Under TMA 1970, s 29, HMRC can raise an assessment where it ‘discovers’ that: Read more

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