What we think


LLPs Disguised Employment

EMPLOYED OR SELF EMPLOYED? On 20 May 2013, HM Revenue & Customs (“HMRC”) issued a consultation document on two areas of perceived tax avoidance involving the use of Limited Liability Partnerships (“LLPs”) and mixed partnerships.  The consultation closed on 9 August but it was not until 10 December 2013 that draft legislation was released and,… Read more



Principal Private Residency Change 6 April 2014

This is just a gentle reminder that following the Chancellor’s Autumn Statement the period for avoiding a Capital Gains Tax (CGT) on the sale of the Principal Private Residency for the party(ies) who have not occupied  will reduce from 3 years to 18 months with effect from 6 April 2014. Should you have any queries… Read more


Autumn Statement Summary 2013

Chancellor George Osborne opened this year’s Autumn Statement by announcing that “Britain’s economic plan is working but that the job is not done” having tweeted earlier that: “Today I’ll present the Autumn Statement in which we will show how we’re working through our long term plan to deliver a responsible recovery”. In the period since… Read more


Plan your finances and you won’t work to 70

There will be lots of headlines today saying that we are all going to have to work longer following announcements made in the Autumn Statement yesterday, however this is not necessarily the case. Changes had already been announced that will raise the State Pension Age (SPA) to 66 from 2020 and to 67 in 2028,… Read more