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Capital losses - new restrictions
Adrian Benosiglio

08 August 2019

As of 1 April 2020, new rules regarding restrictions on capital losses are due to commence. Find out how you may be affected by the new legislation.

Government proposes a 1 per cent increase in stamp duty land tax for non-resident buyers of residential property
Adrian Benosiglio

08 August 2019

The Government has issued a consultation paper on their proposals to charge an extra 1 per cent stamp duty land tax (SDLT) for non-resident purchasers of residential property. Find out how this could affect you.

Registering a non-resident company for corporation tax
Adrian Benosiglio

23 July 2019

Now that non-resident companies are subject to UK corporation tax on their capital gains, HMRC have published guidelines on how to register for corporation tax. Find out when to register and what may be expected.

Introduction of the Structures and Buildings Allowance and what it means for commercial buildings
Adrian Benosiglio

05 July 2019

As of June 2019, the Government introduced a draft statutory instrument for the Structures and Buildings Allowance (SBA). The SBA is intended to encourage investment in the construction of new structures and buildings for commercial use.

Royal baby news!

18 May 2019

RSM is not immune to the general public excitement about a new royal baby, but aside from speculating about gender, names and birthing methods, our minds have turned towards thinking about the tax status of the new seventh in line to the throne.

‘No safe havens’ – HMRC’s offshore tax avoidance strategy

24 April 2019

In March 2013, HMRC published a policy paper on offshore tax evasion, entitled ‘No safe havens’. The world today looks very different to 2013 and HMRC has published its updated policy accordingly, imaginatively rebranded as ‘No Safe Havens 2019’.

Taxing your home – proposed changes to ‘private residence relief’

24 April 2019

A consultation document was released on 1 April with the Government’s proposed changes to private residence relief (PRR) following announcements in the 2018 Budget. The changes affect periods during which a home owner was not living in the property, reducing the amount of tax relief currently available.

The ‘loan charge’ – where do we stand?

09 March 2019

HMRC estimates that up to 50,000 individuals will become liable to pay income tax and National Insurance contributions on 5 April 2019 on outstanding loans related to employee and contractor ‘loan schemes’, involving employee benefit trusts and similar arrangements.

Cryptocurrency – how cryptic is its taxation?

09 March 2019

At its height in December 2017, bitcoin reached a value of over $19,000, only to then fall in value within a couple of months to under $7,400. At the time of writing, bitcoin is trading at a value of around $3,700. Given this volatility, many people have made substantial gains on cryptocurrencies such as bitcoin, while others have made significant losses.

Government propose a 1 per cent increase in SDLT for non-resident buyers of residential property
Adrian Benosiglio

06 March 2019

The government has issued a consultation paper on their proposals to charge an extra 1 per cent stamp duty land tax (SDLT) for non-resident purchasers of residential property.

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