Summary Under the Companies Act 2006, companies are legally restricted in how they can distribute profits. Dividends can only be paid from realised profits, never from capital — regardless of
Category: Practice News
Why increasing an overdraft to fund losses is a dangerous game
Many business owners see their bank overdraft as a flexible safety net. When cash runs short, the temptation is to ask the bank for a higher limit to keep things moving. While this can provide
Types of Tax Allowances for Capital Expenditure (2025 Guide)
Capital Allowances UK 2025 - A Complete Guide for Businesses Capital allowances are one of the most valuable forms of business tax relief in the UK, enabling companies and entrepreneurs to reduce
Charity VAT Relief 2025: HMRC Confirms New Exemptions for Fundraising Events
Introduction: A New Chapter for Charity VAT Exemptions
For charities and non-profit organisations across the UK, fundraising events are not just about raising money — they are about building
Family Investment Companies (FICs) vs. Trusts - Which Works Best in 2025?
Introduction What is a Family Investment Company (FIC)? Family Investment Companies (FICs) — A Modern Tool for Wealth Preservation A Family Investment Company (FIC) is a private company,
Inheritance Tax & Historic Properties: Reliefs, Risks, and Realities
Introduction - The So-Called “Inheritance Tax Loophole” Recent headlines suggest that owning a listed building, historic estate, or heritage asset could be a way to avoid Inheritance Tax
Buy-to-Let Mortgage Interest Relief Explained: 2025 Guide for UK Landlords and High-Net-Worth Investors
Introduction: Why Buy-to-Let Tax Relief Matters For decades, property investment has been a cornerstone of wealth creation in the UK. From first-time landlords dipping into the rental market to
Inheritance Tax on Pension Savings Before Retirement | CIGMA Accounting London
Inheritance Tax on Pension Savings Before Retirement – UK Rules, Pitfalls & High-Net-Worth Planning Strategies
Discover how pension savings may become subject to inheritance tax—even
Trust Advisory Services in London | HNW Estate & Tax Planning | CIGMA Accounting
Trust Advisory Services in London — Strategic Wealth Stewardship for High-Net-Worth Families
Introduction – Navigating Trusts with Strategic Clarity
In London-s high-net-worth ecosystem,
EMI Stock Options & BADR Changes - The Complete Founder-s Guide
Introduction – Why EMI & BADR Matter More Than Ever in 2025
In today-s competitive business environment, attracting and retaining the right talent can be as critical as securing funding. For