Tax and Financial Planning

  Under the changes proposed in the Care Act 2014, which received the Royal Assent in May 2014 and which came into effect in April 2016, the funding of...

Property prices have risen substantially for many years in the UK, with the occasional drop in values in times of recession. The long-term reliability of property investment (which, of course...

Stamp Duty Land Tax (SDLT) was brought in to replace the old ‘stamp duty’ and has been complex since its inception. Among the transactions subject to SDLT are property...

Following changes in the tax legislation governing the income tax payable by non-domiciliaries, and some relevant tax cases, HM Revenue and Customs (HMRC) have updated their guidance on tax residence...

If you have children going away to university there are money saving options worth considering, if you are in a position to take advantage of them. The cost of accommodation is...

In March 2005, the rules relating to approaching people regarding financial promotions were relaxed so that so called ‘sophisticated investors’ and high net worth individuals (HNWIs) could be more easily...

  There has been a great deal of publicity about the forthcoming changes in the law relating to pensions and their uses. The changes are comprehensive and change the...

Successive governments have recognised that the spirit of entrepreneurialism, though deeply ingrained in the UK’s culture, is not really very well supported by the financial institutions. In an attempt to...

Inheritance Tax (IHT) is paid on your estate when you die and also when money is transferred into some trust funds. Some other transfers during one’s lifetime may also be...

Relief from IHT is available by way of a ‘Residence Nil-Rate Band’ for IHT where a person dies leaving their residence to a direct descendant, whcih means children (including...