Andrew Evans#1431

Andrew Evans

Andrew Evans is a partner at Geldards LLP, based in their Cardiff office. In addition to being a solicitor, Andrew is a Chartered Tax Adviser. Andrew advises on a broad range of tax areas and clients, primarily in the SME and corporate sector including a large number of clients in the property sector. Andrew has been a member of the Welsh Government’s Tax Advisory Group since its inception in Spring 2015 as one of three tax experts and the only expert based in Wales. The Tax Advisory Group has assisted Welsh Government with the development of its tax policies and powers with the result that Andrew has been involved with Land Transaction Tax from its inception.

Contributed to

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Business asset disposal relief (previously entrepreneurs' relief) and share options
Business asset disposal relief (previously entrepreneurs' relief) and share options
Practice notes

This Practice Note provides an overview of a shareholder’s entitlement to business asset disposal relief (previously entrepreneurs’ relief) in respect of the sale of shares acquired following the exercise of various types of share options and the sale of shares acquired pursuant to a share incentive plan (SIP). This Practice Note is produced in partnership with Andrew Evans of Geldards LLP.

Wales: Land transaction tax (LTT)—administration and compliance
Wales: Land transaction tax (LTT)—administration and compliance
Practice notes

This Practice Note summarises the land transaction tax (LTT) compliance regime and gives an overview of the sanctions that may be imposed in various circumstances, including late payment of LTT and late submission of returns. This Practice Note is produced in partnership with Andrew Evans of Geldards LLP.

Wales: Land transaction tax (LTT)—chargeable consideration and rates of LTT
Wales: Land transaction tax (LTT)—chargeable consideration and rates of LTT
Practice notes

This Practice Note summarises the applicable rates and bands of land transaction tax (LTT). It also explains the meaning of chargeable consideration, linked transactions, contingent and unascertained consideration. This Practice Note is produced in partnership with Andrew Evans of Geldards LLP.

Wales: Land transaction tax (LTT)—particular transactions and taxpayers
Wales: Land transaction tax (LTT)—particular transactions and taxpayers
Practice notes

This Practice Note summarises how land transaction tax (LTT) applies to particular categories of transactions and taxpayers, including residential land, mixed use claims, residential leases, leases held over, multiple dwellings relief, cross border transactions, the targeted anti-avoidance rule (TAAR), the general anti-avoidance rule (GAAR), co-ownership authorised contractual schemes (CoACs), partnerships and Brexit. This Practice Note is produced in partnership with Andrew Evans of Geldards LLP.

Wales: Land transaction tax (LTT)—the basics
Wales: Land transaction tax (LTT)—the basics
Practice notes

This Practice Note provides an overview of land transaction tax (LTT), which replaced stamp duty land tax in Wales with effect from 1 April 2018, including key concepts, administration and commencement provisions. This Practice Note is produced in partnership with Andrew Evans of Geldards LLP.

Practice areas

Panel

  • Contributing Author

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