Legal Guidance and Research / Experts / Alexander Caton
Alexander Caton#788
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Alexander Caton

Loxley Solicitors Limited
Paralegal 1996-1998 at JP Morgan. Trained at Lawrence Graham 2002-2004. Associate there until 2008 when moved to Charles Russell (later CNS). Legal Director at CNS 2019-2021.

Practice Area

Panel

  • Contributing Author

Qualified Year

  • 2004

Experience

  • Loxley (2024 - Present)
  • University of Law (2022 - 2022)
  • Charles Russell Speechlys (2008 - 2021)
  • Lawrence Graham (2002 - 2007)

Membership

  • STEP
  • Agricultural Law Association

Qualifications

  • PGCHE (2024)
  • TEP (2012)
  • BA (1995)

Education

  • College of Law (1998-2001)
  • Kings College, London (1992-1995)

1 Contributions by Alexander Caton

UK landed estates: trust structures and IHT/CGT planning, including APR/BPR, PETs, heritage reliefs, and 2024–26 reforms (abolition of FHL regime; APR/BPR £2.5m cap)
PRACTICE NOTES
UK landed estates: trust structures and IHT/CGT planning, including APR/BPR, PETs, heritage reliefs, and 2024–26 reforms (abolition of FHL regime; APR/BPR £2.5m cap)
STOP PRESS relating to abolition of furnished holiday lettings relief : Announced at the Spring Budget 2024 on 6 March 2024, and with draft legislation published at the Autumn Budget on 30 October 2024, the government is abolishing the furnished holiday lettings regime. Subject to transitional provisions, the reforms will: apply the finance cost restriction to loan interest connected with these properties; remove capital allowances for new expenditure (with relief for replacement of domestic items available instead); withdraw access to trading business asset chargeable gains relief; and exclude this property income from relevant UK earnings when calculating maximum pension relief. From April 2025, income and gains from furnished holiday lettings will form part of a taxpayer’s UK or overseas property business and be treated accordingly. The measures are effective from 6 April 2025 for income tax and CGT, and from 1 April 2025 for corporation tax. See News Analysis: Autumn Budget 2024—Private Client analysis — Real estate taxes. FORTHCOMING CHANGE relating to changes to APR and BPR : At Autumn Budget 2024 on 30 October 2024, the government announced its intention to significantly reduce the level of APR and BPR on qualifying property from April 2026. Following consultation...
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