James Bailey’s publications
James is the firm’s Tax Partner. A Chartered Tax Adviser, he has a national reputation for his work on taxation issues, and regularly writes articles on tax planning for various journals as well as making TV and radio appearances.
To read the documents below you will need to have PDF software installed on your computer. A popular choice is Adobe Reader, which is free and available to download from Adobe here.
A Very Odd Result
No More Renewals
Let Properties and Children
Moving On
How To Borrow Money From HMRC
Jointly Owned Property and Tax
Simplified Accounts for Smaller Businesses
Helping Them Onto the Ladder
Sorry For Your Loss
BIM 45700 Or, How To Pay Off Your Mortgage
Entrepreneur’s Relief – Don’t Lose Out
The Auto-Enrolment Trap
Have You Stopped Letting?
More About Flipping Your Main Residence
Living On the Job
The Other Side of the Coin
UK Tax on Foreign Dividends
Charity Begins At Home
No CGT on BTL Properties?
What is “a part of a Business”?
More On The Renewals Allowance
When is Expenditure “Incurred” for Capital Allowances?
Is a Holiday Let “Business Property” for Inheritance Tax?
New for Old – The End of the Renewals Allowance
What’s Mine is Yours
Premiums For The Grant Of A Lease
Tax Returns Deadline – New Penalties
Three Homes
Key Man Insurance for Companies
Is your buy to let a cinema or a ship?
What’s in a name?
Tax Free Gifts
It ain’t necessarily so
What is a “Reasonable Excuse”?
Home Sweet Home
Saving the Family Silver
IR35 – Another nail in the coffin
The Right Write Off
Swap Shop
Associated Companies
Stamp Duty Land Tax and partnerships
Childishly Simple
Business Record Checks
Where do you live? CGT main residence relief on more than one home
The above information should not be used to make decisions in isolation without consulting a professional adviser.
