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SDLT avoidance case – HANNOVER LEASING WACHSTUMSWERTE EUROPA BETEILIGUNGSGESELLSCHAFT MBH HANNOVER LEASING WACHSTUMSWERTE EUROPA VI GMBH & CO. KG – and – HMRC (2019)
- April 25, 2019
- Posted by: Stephen Coleclough
- Category: Tax
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Please see https://www.linkedin.com/feed/update/urn:li:activity:6527125628951494656. This case had a normal pre-sale reorganisation, a sale of “shares” (see s.75C(1) FA 2003 – as the judge found this as the first step then surely it should be disregarded?) and a normal post sale reorganisation driven by German regulatory requirements. Any advised Vendor would do a bona fide pre-sale reorg.
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What Does It Mean To Be An Executor Of A Will?
- March 31, 2019
- Posted by: Stephen Coleclough
- Category: Will writing
Being chosen to be an executor of a will is both an honour and a serious responsibility. The will-maker is trusting you to carry out their final wishes, which may include some very complex financial and legal matters. Before taking this responsibility on, (and the person making the will should ask you first; this is
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What Makes A Will Invalid?
- March 10, 2019
- Posted by: Stephen Coleclough
- Category: Will writing
Having a Will is crucial if you want to ensure that the assets in your estate are distributed according to your wishes after you die. However, it is also important to also be careful about how the Will is created. If you do not take the appropriate steps when creating your Will, it may be
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UK Mental Health Helplines
- March 1, 2019
- Posted by: Stephen Coleclough
- Category: Mental Health
Calling a mental health helpline is one of the quickest ways to obtain help when you are in a crisis. Mental health helplines provide access to trained listeners who are able to provide counselling and help you find the support you need. In this article, I’ll share some important information about using a mental health
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What Is ‘Rage Yoga’?
- February 28, 2019
- Posted by: Stephen Coleclough
- Category: Yoga
Yoga is often promoted as being a calm and meditative practice that can help you find inner peace. It is meant to be a relaxing activity with the deep breathing techniques, friendly namaste greetings from other students, the incense, and the calming music all screaming “tranquility”. However, many people find that the forced serenity of
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The Four Keys To Overcoming Negative Thinking
- February 12, 2019
- Posted by: Stephen Coleclough
- Category: Self-improvement
Everyone has negative thoughts from time-to-time. This might include feelings of inadequacy, anger, self-loathing, and pessimism. In most cases, we can push these thoughts out of our mind and get on with the day. Unfortunately, some negative thoughts can become repetitive and take over the mind. This can lead to anxiety, self-doubt, stress, and eventually,
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Was Albania’s Favourite Comedian Short-Changed By The Court Of Appeal?
- February 11, 2019
- Posted by: Stephen Coleclough
- Category: Tax
Nothing in this paper is to be regarded as advice, let alone advice on investment in securities; it is the author’s personal opinion and to assist in the explanation of the topic. Just before Christmas 2018, HMRC dropped their views on the taxation of individuals investing in cryptoassets on to the internet[1]. It caught many
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The Toyota Rav 4 U? No, Not Me Thank You
- January 10, 2019
- Posted by: Stephen Coleclough
- Category: Blog
For Xmas we went away as a family, which when the dogs and presents are included meant my Audi A5 convertible was not big enough, and so I went to Enterprise Cars and hired a small SUV. I should say at the outset that Enterprise are great with drops offs and pickups so nearly all
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Review Of Draft Agreement To Leave EU
- January 10, 2019
- Posted by: Stephen Coleclough
- Category: Tax
NB this is a review of the first draft published on 14th November 2018. Small changes have been made since, for example the “20XX” date is now 2022. Executive Summary This is not Brexit. Certainly not on 29 March 2019. Statements from the PM in the media to that effect are being economical with the
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Help Relieve Stress With These Yoga Poses
- January 9, 2019
- Posted by: Stephen Coleclough
- Category: Yoga
Yoga is a transformative practice that can help you achieve peacefulness of the mind and body. There are many health benefits that can be obtained through regular yoga practice, but one of the best is stress reduction. By reducing your stress levels, you can avoid a variety of chronic health problems and improve your overall
