F J Raymond
“Next to being shot at and missed, nothing is really quite as satisfying as a tax refund.” F J Raymond
8 October 2025
Dividend Planning with Alphabet Shares
Alphabet shares provide an alternative to dividend waivers, which can carry significant risks due to their lack of commercial substance. Dividend waivers involve shareholders formally waiving their entitlement to declared dividends, enabling remaining shareholders to receive distributions to the exclusion of the shareholders who waived their rights. The form of a waiver needs to satisfy
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Business and Agricultural Reliefs
Every week we take a look at what is trending in the accountancy and tax press and share items that we think will interest you. However, these are only outlines and where they relate to tax planning should not be acted upon without looking into them more completely as everyone’s circumstances are particular to them.
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The Discomfort of Thought
This heading was taken from a quote by John F Kennedy, US President, when he said “Too often we enjoy the comfort of opinion without the discomfort of thought”. When I came across this, I thought it was very appropriate for the current times. You may or may not like Donald Trump, Nigel Farage, Kemi
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