Archives
Tax Implications of Divorce Settlements
Tax Implications of Divorce Settlements Recorded March 2025 · Episode 3 · 4:33 In this episode I consider the tax consequences of divorce and separation. I look at the capital gains tax treatment of transfers of assets between separating spouses and civil partners, including the no gain, no loss window […]
Read MoreInheritance Tax Changes after the 2024 Budget
Inheritance Tax Changes after the 2024 Budget Recorded March 2025 · Episode 2 · 6:30 Update note (June 2026): Two things have moved since this episode was recorded. The residence-based system that replaced domicile is now in force, having taken effect on 6 April 2025. More significantly, the agricultural and […]
Read MoreEmployee Ownership Trusts after the 2024 Budget
Employee Ownership Trusts after the 2024 Budget Recorded March 2025 · Episode 1 · 9:48 In this episode I examine employee ownership trusts and, in particular, the changes introduced in the October 2024 Budget. An EOT allows a controlling interest in a company to be sold to a trust for […]
Read More
CEST, MOO and Status Anxiety
Status Anxiety A few years ago, I read a book with this title by the philosopher Alain de Botton, wherein he described status anxiety as the constant fear of being perceived by society as unsuccessful – a very 21st century and decidedly first world problem. In the tax and employment […]
Read More