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Buy to let landlords of UK residential properties have been bombarded with tax changes in the last year. As a consequence many will need to rethink their broad and detailed tax strategies on their investments.
This briefing details the tax issues that surround loans to director-shareholders and loans from director-shareholders to their companies.
06 Nov
The Chancellor Philip Hammond presented his second Autumn Budget on Monday 29 October 2018.
At the Budget, the Chancellor announced that increases to the personal allowance and basic rate band for 2019/20.
A number of changes to capital allowances were announced at the Budget.
The government announced, as part of the Budget, that some changes are being made to the rules for Entrepreneurs' Relief .