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Briefing quick find:

Budget 2021 – Key points

Following yesterday’s announcement from the Chancellor, click here for a full summary of the Budget and here for our Tax Tables summarising tax changes. To the casual observer, the first Budget of 2021 appeared to have been fully revealed before the…

Stamp Duty Land Tax: temporary reduced rates

Reduced rates of Stamp Duty Land Tax (SDLT) will apply for residential properties completing between 8 July 2020 until 31 March 2021. The following rates apply for: First time buyers Purchasers who are not first time buyers but this being the only property…

Buying a business: Shares or assets?

Assuming the target business is operated through a company, there are two ways for you to acquire it: by buying the shares in the company from its shareholders, or by buying the assets of the business from the company. There are several differences…