Many of our members buy and sell shares, either via UK or overseas exchanges. In this section we include tax planning articles focussing on share investors and traders.

Latest Tax Planning Articles on Shares Using an LLP corporate partnership structure to reduce tax on trading profits With the rise in the rate of income tax from 40% to 50% next year using a corporate partner/LLP structure could be an option for traders looking to reduce tax. . . . keep reading AIM shares and Entrepreneurs Relief Now that taper relief has gone for all disposals after April 2008, investors in AIM listed shares will need to reconsider whether they'll still qualify for beneficial rates of CGT. This article looks at Entrepreneurs Relief for AIM investors . . . keep reading Using a company to reduce tax on forex/share trading One of the most popular tax planning questions for forex or other financial traders is 'Should I use a company to reduce tax?'. This article looks in detail at when using a company is beneficial for forex and share traders/investors to reduce their UK taxes . . . keep reading Traders & Investors Returning To The UK After Living Overseas When you return to live in the UK after living and/or working overseas you'll need to pay careful attention to the tax position, particularly in relation to your investments. In this article we look in detail at the tax position for investors and traders returning to the UK . . . keep reading Tax on Share Warrants Following a request from a member this article considers the tax implications of detachable share warrants. Share warrants are often attached to a new issue of bonds or debentures and in these circumstances assessing the CGT position is of key importance . . . keep reading How traders can use a corporate partnership to avoid the new 50% tax charge Many traders will see their tax bills increase substantially with the advent of the new 50% rate of income tax from April next year. In this article we look at how using a partnership/LLP structure with a corporate partner could substantially reduce the UK tax liability on trading profits . . . keep reading How non dom traders can make the most of overseas capital for tax free remittances Many non dom traders are concerned about how to remit overseas cash free of UK tax. In this article we look at the position of overseas capital, including exactly what it is, howe it can be remitted tax free and the position of mixed funds . . . keep reading Tax treatment of Euro Bonds Following an e-mailed question we've looked at the tax treatment of Eurobonds in this article. In particular we've looked at the capital gains tax and income tax treatment . . . keep reading Making the most of non resident status to avoid CGT on shares, forex and futures Anyone looking to return to the UK should carefully consider there position in respect of any assets that they own. It's frequently the case that they own shares and other investments standing at a considerable gain. The question then is should they be sold before or after a return to the UK? . . . keep reading Why your effective rate of CGT on shares, forex, futures and other investments will be less than 18% Although the headline rate of CGT is 18% in actual fact the effective rate of CGT (ie the rate of CGT actually payable by you on your gain) will often be much less than this. In this article we explain why. . . . keep reading More

Tax Planning for Shares