Beat the tax rises!

Beat the tax rises!

‘Beat the tax rises!” – this was the headline of one of the next day articles after the Chancellor’s Budget earlier in the year. It was an article by Taha Lokhandwala, which started very sensibly by starting up the freezing of allowances and the...
Gift Hold Over Relief on Divorce

Gift Hold Over Relief on Divorce

Gift Hold Over Relief allows the gain on a transfer to be deferred when a qualifying business asset is gifted. The relief defers the gain for the donor by reducing the base cost of the asset in the hands of the donee. It is noted that gift relief is restricted for any...