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Capital Gains Tax Charge on Non-Residents

Individuals who are not resident in the UK are generally exempt from capital gains tax (CGT) on gains made on the disposal of their UK assets. However, since 6 April 2015, gains made by ...

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Renewals Basis Runs Out

It may have escaped landlords' attention that, as from 6 April 2013, HM Revenue & Customs have withdrawn the ‘renewals basis’, which is the concession that previously allowed a deduction for the ...

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Business Property Relief on AIM Listed Shares

Investing in companies listed on the Alternative Investment Market (AIM) is often seen as an attractive prospect from an inheritance tax (IHT) viewpoint, with shares in many AIM listed companies ...

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