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FEATURE ARTICLE
'Environmentally Friendly' Capital Allowances — The Environmental Taxes Handbook (January 2007) by Ian Fleming FIIT
Ian Fleming FIIT highlights the tax incentives available in respect on expenditure which is potentially beneficial to disadvantaged areas and the environment. WORKING FROM HOME? — The Smart Guide to Business Taxation 2006-07 (December 2006) by Mark McLaughlin CTA (Fellow) ATT TEP
Mark McLaughlin CTA (Fellow) ATT TEP, General Editor of TaxationWeb, outlines tax considerations for self-employed taxpayers who work from home. NO TURNING BACK? — Tolley's Practical Tax (November 2006) by Roger Jones BSc FTII TEP
Roger Jones considers some issues relating to disincorporation of a business BONA VACANTIA AND ESC C16: RECENT GUIDELINES — Capital Tax Review (November 2006) by Matthew Hutton MA, CTA (fellow), AIIT, TEP
Matthew Hutton MA, CTA (fellow), AIIT, TEP author of Capital Tax Review, comments on current Treasury practice as it effects the informal winding up of companies. RESEARCH AND DEVELOPMENT - THE TAX BREAKS — Tottel's Corporation Tax Annual 2006-07 (September 2006) by Juliana Watterston
Juliana Watterston, author of Tottel’s Corporation Tax Annual 2006-07, outlines a potentially valuable tax incentive for companies. ONE STEP FORWARD: TWO STEPS BACK — Tolley's Practical Tax (September 2006) by Andrew Hubbard
Andrew Hubbard, Director of Tax, Tenon Group, ponders over the demise of the non-corporate distribution rate and the future of small business taxation. DIVIDENDS AND OWNER-MANAGED BUSINESSES — Busy Practitioner (August 2006) by Mark McLaughlin CTA (Fellow) ATT TEP
Mark McLaughlin CTA (Fellow) ATT TEP, General Editor of TaxationWeb, considers lawful and unlawful dividends and their tax consequences. REMUNERATION STRATEGIES: BACKGROUND — Tax Planning For Family And Owner-Managed Companies (July 2006) by Peter Rayney FCA FTII TEP
Peter Rayney FCA FTII TEP, Author of Tottel’s ‘Tax planning for family and owner-managed companies’, considers some important factors that may influence the level of remuneration paid to working shareholders. INCORPORATION — Taxation of Unincorporated Businesses (July 2006) by Malcolm James
Malcolm James, author of ‘Taxation of Unincorporated Businesses’ provides an introduction to some important tax issues upon the incorporation of a business. Busy Practitioner - Share Transactions And Anti-avoidance — Busy Practitioner (June 2006) by Mark McLaughlin CTA (Fellow) ATT TEP
Mark McLaughlin CTA (Fellow) ATT TEP, General Editor of TaxationWeb, highlights anti-avoidance tests in connection with ‘share for share’ exchanges. Busy Practitioner – When Does Goodwill Exist? — Busy Practitioner (May 2006) by Mark McLaughlin CTA (Fellow) ATT TEP
Mark McLaughlin CTA (Fellow) ATT TEP highlights a Special Commissioner’s decision on the existence of goodwill in a franchise business. Winding-Up Companies — Busy Practitioner (May 2006) by Mark McLaughlin CTA (Fellow) ATT TEP
Mark McLaughlin CTA (Fellow) ATT TEP, General Editor of TaxationWeb, highlights recent guidance from HMRC on its policy and practice of collecting company tax debts. Can We Settle It? — Tolley's Practical Tax (May 2006) by Roger Jones
Roger Jones considers apparently opposing views from HM Revenue & Customs Goodwill And Bad Planning — Tolley's Practical Tax (April 2006) by Roger Jones
Roger Jones considers the significance of goodwill on transfer of a business and mistakes that can be made. Busy Practitioner - Associated Companies — Busy Practitioner (February 2006) by Mark McLaughlin CTA (Fellow) ATT TEP
Mark McLaughlin CTA (Fellow) ATT TEP considers the meaning of ‘business’ when considering the count of associated companies, and some possible implications. Introduction to Partnerships — Taxation of Unincorporated Businesses (January 2006) by Malcolm James
Malcolm James, author of ‘Taxation of Unincorporated Businesses’ provides an introduction to partnerships, including limited partnership and limited liability partnerships. The 'Barter' System – The Hidden Evasion — TaxationWeb (December 2005) by Julie Butler, FCA
Julie Bulter FCA, of Butler and Co, outlines the tax considerations of an ancient form of commerce in the context of modern day businesses. Claim Capital Allowances — TaxationWeb (December 2005) by Decision Finance
Decision Finance provide a brief introduction to Capital Allowances claims by Small and Medium Sized Enterprises (SMEs) Disincorporation — Taxation of Unincorporated Businesses (December 2005) by Malcolm James
Malcolm James, author of ‘Taxation of Unincorporated Businesses’ considers the tax implications of disincorporating a business. Close Companies – Definitions and Implications — Tax Essentials: Direct Taxes 2005-06 (December 2005) by Mark McLaughlin CTA (Fellow) ATT TEP and Sarah Laing CTA
Mark McLaughlin CTA (Fellow) ATT TEP and Sarah Laing CTA, outline the meaning of ‘Close Company’ and some potential tax implications. It All Depends … — Taxation (November 2005) by Mark McLaughlin CTA (Fellow) ATT TEP
Mark McLaughlin CTA (Fellow) ATT TEP explains why a company’s ‘trading company’ status may depend on the HMRC official considering its Code of Practice 10 application. Management Buyouts Reviewed — Tolley's Practical Tax (November 2005) by Richard Pincher
Richard Pincher considers the current tax issues regarding Management Buyouts (MBOs). What if it All Goes Wrong? — TaxationWeb (October 2005) by Roger Jones
Roger Jones, Author of ‘Incorporating a Business’, considers how possible changes in tax law may affect the decision whether small business should incorporate in the future. Sheltering Development Profits in Farming (and Alternative Business Use of Land) — TaxationWeb (October 2005) by Julie Butler, FCA
Julie Butler FCA, of Butler & Co, considers opportunities for farmers to take advantage of business asset taper relief Goodwill and Incorporation — Capital Tax Review (September 2005) by Matthew Hutton, MA, CTA (Fellow), AIIT, TEP
Matthew Hutton MA, CTA (fellow), AIIT, TEP author of Capital Tax Review, comments on the approach adopted by HM Revenue & Customs where goodwill is considered to be overvalued upon the incorporation of a business. Small Businesses - Proposed Changes — Busy Practitioner (September 2005) by Mark McLaughlin CTA (Fellow) ATT TEP
Mark McLaughlin CTA (Fellow) ATT TEP outlines some proposed tax changes for small business, and warns of possible future Government changes to the business tax system. Quota ‘Tips and Traps’ — TaxationWeb (August 2005) by Julie Butler, FCA
Julie Butler, FCA, of Butler & Co, examines farmers’ milk quota and some important related tax considerations An Icy Blast: The High Court Decisions in Arctic Systems — Tolley's Practical Tax (August 2005) by Anne Redston MA(Oxon), FCA, CTA (Fellow)
Anne Redston reviews the High Court judgment in Jones v Garnett National Lottery? — Taxation (July 2005) by Mark McLaughlin CTA (Fellow) ATT TEP
Mark McLaughlin CTA (Fellow), ATT, TEP, considers a problem with Code of Practice 10 taper relief rulings on trading company status, and offers a possible solution. Sheltering Investments from Inheritance Tax (IHT) - Owner Managed Businesses (OMBs) — Tax Adviser (July 2005) by Julie Butler, FCA
Julie Butler, FCA, of Butler & Co, offers an inheritance tax planning suggestion for owner managed business proprietors. Issues, Approaches and Solutions in Taxation of Electronic Commerce — TaxationWeb (July 2005) by Namita Chandra BA, LLB (Hons)
Namita Chandra BA, LLB (Hons), Lawyer, of Paras Kuhad And Associates, Advocates, Mumbai, India, considers taxation issues affecting e-commerce on a global basis. Tax Efficient UK Furnished Holiday Lets — TaxationWeb (July 2005) by Julie Butler, FCA
Julie Butler, FCA, of Butler & Co, points out some tax planning issues regarding furnished holiday lettings Parting Company? Part II — Tolley's Practical Tax (June 2005) by Mark McLaughlin CTA (Fellow) ATT TEP
Mark McLaughlin continues his look at tax planning issues on a company sale. Parting Company? Part I — Tolley's Practical Tax (June 2005) by Mark McLaughlin CTA (Fellow) ATT TEP
In the first part of a two part article, Mark McLaughlin looks at some key tax planning issues on a company sale. Disclosure Of Tax Avoidance Schemes - Where Are We Now? — Tolley's Practical Tax (June 2005) by Andrew Hubbard
Andrew Hubbard takes stock of the current situation regarding the disclosure rules Transfer Of Assets Into Trading Stock — Tolley's Practical Tax (May 2005) by Arthur Sellwood
Arthur Sellwood takes a fresh look at the taxation implications. Owner-Managed Company Tax Planning – 10 Tips — TaxationWeb (May 2005) by Mark McLaughlin CTA (Fellow) ATT TEP
Mark McLaughlin CTA (Fellow) ATT TEP, offers 10 tax planning tips for family and owner-managed companies Making A Withdrawal? — Taxation (May 2005) by Mark McLaughlin CTA (Fellow) ATT TEP
Mark McLaughlin CTA (Fellow) ATT TEP considers some alternative methods of extracting value from family and owner-managed trading companies. What is Avoidance? — Tolley's Practical Tax (April 2005) by Richard Pincher
Richard Pincher comments on the implications of the Scottish Provident Institution case. Decisions! Decisions! — TaxationWeb (April 2005) by Mark McLaughlin CTA (Fellow) TEP
Mark McLaughlin CTA(Fellow) ATT TEP looks at where we are with the best structure for a new business Tax Credits - Outsourced R&D and Qualifying Expenses — Tax Adviser (March 2005) by Shiv Mahalingham BSc(Econ) ACA CTA(Fellow)
Shiv Mahalingham BSc(Econ) ACA CTA(Fellow), considers some of the practicalities, processes and qualifying conditions for companies to claim Research and Development (R&D) tax credits. Trading on e-Bay — Tolley's Practical Tax (February 2005) by Sarah Deeks LLB FCA
Sarah Deeks LLB FCA outlines the pitfalls awaiting the unwary operating in a new market place Ending The Family Company — Taxation (October 2004) by Mark McLaughlin ATII TEP
Mark McLaughlin ATII, ATT, TEP, outlines some key considerations relating to the liquidation or winding up of family companies. When It's Over — Taxation (February 2004) by Mark McLaughlin ATII TEP
The direct tax treatment of business compensation receipts is considered by Mark McLaughlin ATII ATT TEP. A Short Practical Note on E-Commerce and Tax — TaxationWeb (October 2003) by Simon Sweetman
Simon Sweetman, vice-chair of the tax policy unit of the Federation of Small Businesses gives a brief note on the taxation of ecommerce for those new to trading on the net. Arthur's Grand Finale — Taxation (February 2003) by Mark McLaughlin ATII TEP & Michael Dawson MA FCA ATII
This third case study on capital gains tax rollover relief outlines a planning opportunity involving furnished holiday lettings, non-residence and rollover relief. Case Study Arthur's Lucky 'Escape' — Taxation (December 2002) by Mark McLaughlin and Michael Dawson
A planning point on the interaction between non-residence and capital gains
tax roll over relief is outlined in this case study by Mark McLaughlin ATII
ATT TEP and Michael Dawson MA FCA ATII. Case Study Rollover Relief — Taxation (September 2002) by Mark McLaughlin and Michael Dawson
MARK McLAUGHLIN ATII, ATT, TEP and MICHAEL DAWSON MA, FCA, ATII of Forbes Dawson explain how allocating gains between new assets can work to the taxpayer’s advantage for capital gains tax rollover relief purposes. Monster Incs. — Tolley's Practical Tax (May 2002) by Mark McLaughlin ATII TEP
Is the government deliberately pushing businesses towards incorporating? Has there been a better time to convert sole trader or partnership businesses to limited companies? Tax specialist Mark McLaughlin ATII ATT TEP of Tax Advisers Forbes Dawson considers the proposed legislative changes and some tax planning possibilities. Is That Settled, Then? — Taxation (March 2002) by Mark McLaughlin ATII TEP
The settlements anti-avoidance provisions have longer tentacles than is commonly recognised. This article explains how tax problems can arise where services are provided at undervalue to a family business. Business Compensation Receipts — Tax Journal (January 2002) by Mark McLaughlin ATII TEP
What are the tax implications if a business receives compensation or damages for the cancellation, breach or variation of a trading agreement? This article considers the position. That Makes a Change! — Taxation Practitioner (January 1999) by Mark McLaughlin ATII TEP
A 'major change in the nature or conduct of the trade' can result in the application of certain anti-avoidance provisions. But what is a 'major change', and what are the tax implications? The Badges of Trade — Taxation Practitioner (September 1998) by Mark McLaughlin ATII TEP
What are the badges of trade, and how did they evolve? The decision as to whether a transaction gives rise to a trading or capital receipt can be significant, particularly where the opportunity exists to take advantage of available CGT reliefs and exemptions.
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NEWS UPDATES
09 Jan 2007
ICAEW REBRAND LAUNCHED - The Institute of Chartered Accountants in England & Wales (ICAEW) has unvei... 06 Jan 2007
HMRC ANNOUNCEMENTS: WEEK ENDING 5 JANUARY 2007 – A quick guide to recent additions to the HM Revenue... 04 Jan 2007
HMRC NEWS BRIEF (01/07): RESIDENCE – HMRC have published the first issue of Brief, which has ... 02 Jan 2007
HMRC REVISE GUIDANCE ON AGRICULTURAL WORKERS – In conjunction with the accession of Bulgaria and Rom... 28 Dec 2006
CIOT TO HOLD TAX ADVICE WEEK - The Chartered Institute of Taxation (CIOT) is launching Tax Advice We... 28 Dec 2006
HMRC ANNOUNCEMENTS: WEEK ENDING 22 DECEMBER 2006 – A quick guide to recent additions to the HM Reven... 21 Dec 2006
E-FILING GROUP SURVEY RESULTS PUBLISHED - Around 1,000 members of the ICAEW, ATT, AAT, CIOT, ICAI, A... 20 Dec 2006
HMRC PUBLISH ANNUAL REPORT – HMRC’s Annual Report has been laid before Parliament and published, giv... 18 Dec 2006
HMRC LAUNCH CONSULTATION ON NON-COMPLIANCE - Proposals on a new information power to counter non-com... 18 Dec 2006
LAST EDITION OF TAX BULLETIN PUBLISHED - HMRC Tax Bulletin, issue 86 (December 2006) has been publis... 18 Dec 2006
OFFSHORE INCOME GAINS: NEW INTERPRETATION DELAYED – HMRC previously announced that an offshore incom... 15 Dec 2006
HMRC ANNOUNCEMENTS: WEEK ENDING 15 DECEMBER 2006 – A quick guide to recent additions to the HM Reven... 14 Dec 2006
AMENDMENT TO CIS REGULATIONS PROPOSED - Following discussions between HMRC and representatives in in... 13 Dec 2006
THE TAXATION OF COMPANY CARS AND MILEAGE: DISCUSS - In a follow-up to the announcement made in the 2... 11 Dec 2006
HMRC GUIDANCE ON DIVIDENDS TAX AVAILABLE - Chapter 90000 of the HMRC Employment Related Securities M... 08 Dec 2006
TAX PROFESSIONALS TO BENEFIT FROM £72M SAVING – According to the Regulatory Impact Assessment (RIA),... 07 Dec 2006
PERSONAL ALLOWANCES FOR 2007-08 FORMALISED – Regulations have been laid before Parliament, which con... 07 Dec 2006
ENHANCED CAPITAL ALLOWANCES (ECAs) FOR ENERGY-SAVING INVESTMENTS – HMRC have published an update to ... 05 Dec 2006
HMRC ANNOUNCEMENTS: WEEK ENDING 1 DECEMBER 2006 – A quick guide to recent additions to the HM Revenu... 05 Dec 2006
HMRC PROVIDE GUIDANCE ON GOOD FRIDAY 2007 PAYE PROCEDURES – Since the start of the 2007/08 tax year ... 04 Dec 2006
CHILD TRUST FUND BONUSES TO BE EXEMPT FROM TAX – Regulations have been laid before Parliament, which... 04 Dec 2006
ISA BONUSES TO BE EXEMPT FROM TAX – Regulations have been laid before Parliament, which exempt from ... 01 Dec 2006
HMRC LAUNCH CHILDCARE INDICATOR - HM Revenue & Customs have devised an online calculator to help tax... 30 Nov 2006
HMRC RE-ASSESSES TAX RETURN COMPLIANCE 'INTERVENTIONS' – The controversial trial of compliance “inte... 29 Nov 2006
HMRC SETS OUT FOUR-YEAR PLAN TO BUILD ‘NEW RELATIONSHIP’ WITH BUSINESS – Revenue & Customs has publi... 27 Nov 2006
ARCTIC SYSTEMS: HMRC RE-ISSUES TAX GUIDANCE – Revenue & Customs has re-issued guidance which pre-dat... 27 Nov 2006
TOP FIRMS WANT LOWER AND SIMPLER TAXES, SAYS CBI – Most business leaders believe the UK's corporate ... 24 Nov 2006
HMRC ANNOUNCEMENTS: WEEK ENDING 24 NOVEMBER 2006 – A quick guide to recent additions to the HM Reven... 23 Nov 2006
EC GRANTS STATE AID APROVAL FOR NEW FILM TAX RELIEF– The UK's new film tax incentives scheme has rec... 21 Nov 2006
LORDS WILL HEAR LANDMARK ARCTIC SYSTEMS APPEAL NEXT JUNE – The House of Lords will not hear the land... 20 Nov 2006
BUSINESSES AND TAX ADVISERS WELCOME VARNEY REVIEW PROPOSALS – The review of Revenue & Customs’ links... 17 Nov 2006
HMRC ANNOUNCEMENTS: WEEK ENDING 17 NOVEMBER 2006 – A quick guide to recent additions to the HM Reven... 16 Nov 2006
PRE-BUDGET REPORT IS SCHEDULED FOR 6 DECEMBER – The Chancellor will present his pre-budget report to... 15 Nov 2006
‘TOTAL TAX CONTRIBUTION’ WOULD MAKE FOR BETTER POLICY DECISIONS, SAYS REPORT – Governments and indu... 14 Nov 2006
TAX IS NOW A GLOBAL REPUTATIONAL ISSUE FOR MULTI-NATIONALS, SAYS PWC – Value judgements about whethe... 13 Nov 2006
MANUFACTURERS URGE CHANCELLOR TO EASE TAX BURDEN – The manufacturers’ organisation EEF has urged the... 13 Nov 2006
ONE PER CENT NIC RATE MAY BE DOUBLED, SAYS GRANT THORNTON – Business adviser Grant Thornton has warn... 10 Nov 2006
EXCLUSIVE: TAX BODY DEFENDS HMRC GUIDANCE ON AVOIDANCE DISCLOSURE RULES – Tax advisers are being ass... 10 Nov 2006
HMRC ANNOUNCEMENTS: WEEK ENDING 10 NOVEMBER 2006 – A quick guide to recent additions to the HM Reven... 08 Nov 2006
TAX FRAUDSTER ORDERED TO PAY £1.2M – A company director has been ordered to pay more than £1.2m and ... 08 Nov 2006
TAX LAW: CIOT WELCOMES CALL FOR MORE POST-LEGISLATIVE SCRUTINY – The Law Commission’s proposal for t... 06 Nov 2006
BOSTON UNITED'S TAX CHEATS ESCAPE PRISON – Two Boston United football club executives were given sus... 03 Nov 2006
HMRC ANNOUNCEMENTS: WEEK ENDING 3 NOVEMBER 2006 – A quick guide to recent additions to the HM Revenu... 02 Nov 2006
HMRC LOGS 2,000 DISCLOSURES OF TAX AVOIDANCE SCHEMES – More than 2,000 disclosures of tax avoidance ... 01 Nov 2006
HMRC SHOULD NOT REVIEW ITS OWN POWERS, SAYS CIOT – Revenue & Customs is not the appropriate body to ... 27 Oct 2006
HMRC ANNOUNCEMENTS: WEEK ENDING 27 OCTOBER 2006 – A quick guide to recent additions to the HM Revenu... 26 Oct 2006
LAW LORDS TAX RULING MAY COST TREASURY ‘BILLIONS’ – The House of Lords’ majority decision to dismiss... 24 Oct 2006
TAX GUIDE HIGHLIGHTS BENEFITS OF REAL ESTATE INVESTMENT TRUSTS – A free guide to the tax treatment o... 23 Oct 2006
HMRC CHASES TARDY EMPLOYERS’ PAYE PAYMENTS – Revenue and Customs has warned that it will be contacti... 23 Oct 2006
RESTAURANT TIPS: HMRC’S REVISED GUIDANCE IS ‘GREAT NEWS’ – Experts have welcomed a relaxation in Rev... 20 Oct 2006
TAX REFORM COMMISSION ‘DARED TO RAISE DIFFICULT ISSUES’ – The tax proposals presented to the Conserv... 20 Oct 2006
HMRC ANNOUNCEMENTS: WEEK ENDING 20 OCTOBER 2006 – A quick guide to recent additions to the HM Revenu... 19 Oct 2006
SMALL BUSINESSES GROUP WELCOMES PROPOSALS TO SIMPLIFY TAXES – The Federation of Small Businesses has... 19 Oct 2006
TORY TAX POLICY GROUP ADVOCATES ANTI-AVOIDANCE RULE – A general anti-avoidance rule should be consid... 18 Oct 2006
CIOT: THE CASE FOR A TAXPAYERS' CHARTER HAS BEEN MADE – The Chartered Institute of Taxation has call... 16 Oct 2006
HMRC WILL PUBLISH TAX AVOIDANCE DISCLOSURE FIGURES – Revenue & Customs has announced that it will pu... 13 Oct 2006
HMRC ANNOUNCEMENTS: WEEK ENDING 13 OCTOBER 2006 – A quick guide to recent additions to the HM Revenu... 12 Oct 2006
TAX HAVENS HINDER AFRICA'S ESCAPE FROM POVERTY, SAYS CHRISTIAN AID – The UK has “contributed signifi... 11 Oct 2006
TAX REGIME HAS ‘CAUSED UK TO LOSE OUT’ TO OVERSEAS FUNDS CENTRES – The UK is failing to attract new ... 10 Oct 2006
HMRC URGES CONSTRUCTION INDUSTRY TO PREPARE FOR NEW TAX SCHEME – Revenue & Customs is urging the con... 10 Oct 2006
TAX BURDEN MAY FORCE MULTINATIONAL EXODUS, SAYS CBI – Gordon Brown must reduce the burden of corpora... 09 Oct 2006
PAYE TAXPAYERS ‘MAY NEVER KNOW THEY HAVE OVERPAID’ – Many people in the PAYE system trust that their... 09 Oct 2006
HSBC PLAYS DOWN TALK OF QUITTING UK FOR TAX REASONS – Britain’s biggest bank has indicated that it m... 06 Oct 2006
HMRC ANNOUNCEMENTS: WEEK ENDING 6 OCTOBER 2006 – A quick guide to recent additions to the HM Revenue... 05 Oct 2006
PWC URGES CHARITY DONORS TO USE GIFT AID TAX RELIEF – Charities could raise an extra £700m a year if... 05 Oct 2006
CAMERON RESISTS DEMANDS FOR 'PIE IN THE SKY' TAX PROMISES – Tory leader David Cameron proclaimed ye... 04 Oct 2006
WORK INCENTIVES 'WEAKENED' BY TAX AND BENEFIT REFORMS, SAYS IFS – The extension of means testing has... 02 Oct 2006
TAX CUTS: TORY LEADERSHIP ‘WILL NOT BE PUSHED AROUND’ – Shadow chancellor George Osborne has refused... 29 Sep 2006
HMRC ANNOUNCEMENTS: WEEK ENDING 29 SEPTEMBER 2006 – A quick guide to recent additions to the HM Reve... 27 Sep 2006
OECD MARKS PROGRESS IN ELIMINATING ‘HARMFUL’ TAX PRACTICES – “Real progress” is being made in addre... 22 Sep 2006
HMRC ANNOUNCEMENTS: WEEK ENDING 22 SEPTEMBER 2006 – A quick guide to recent additions to the HM Reve... 21 Sep 2006
TAX APPEALS REFORM MUST HELP UNREPRESENTED TAXPAYERS, SAYS LITRG – Proposals for reform of tax appea... 19 Sep 2006
TAX CHANGES HAVE UNDERMINED UK COMPETITIVENESS, SAYS CIOT – Waves of complex anti-avoidance legislat... 19 Sep 2006
LIBDEMS APPROVE RADICAL TAX REFORM PACKAGE – The Liberal Democrat leadership has won a critical vote... 17 Sep 2006
REVENUE RECOGNITION: HMRC ISSUES NEW HELP SHEET – Revenue & Customs has updated guidance on “UITF 40... 17 Sep 2006
NEW FORMAT STATEMENTS OF ACCOUNT BEING ISSUED - Taxpayers have started to receive simpler updates on... 12 Sep 2006
ECJ UPHOLDS CADBURY FOREIGN TAX APPEAL – The European Court of Justice has confirmed the Advocate Ge... 07 Sep 2006
HMRC ‘BLAME TAX CREDIT MISTAKES ON CLAIMANTS’ – The Low Income Tax Reform Group (LITRG) has launched... 07 Sep 2006
TEN GREAT TAX MYTHS OF OUR TIME – As part of the ICAEW Tax Faculty's Tax Return Week they have publi... 05 Sep 2006
HMRC CONFIRMS DEMINIMIS TAX EXEMPTION FOR SMALL CLUBS AND SOCIETIES – Revenue & Customs has provided... 04 Sep 2006
STOCKS OF FORMS 64-8 TO BE WASTED AS NEW STYLE FORM GOES LIVE – From today agents should use the new... 01 Sep 2006
'TAX RETURN WEEK' PROMOTES EARLIER FILING – A leading tax body's campaign to raise awareness of fil... 01 Sep 2006
HMRC: FILE YOUR TAX RETURN THIS MONTH AND RELAX – Revenue & Customs is reminding taxpayers that it g... 29 Aug 2006
BROWN WARNS AGAINST PROMISES OF 'UNFUNDED TAX CUTS' – The British people will not accept promises of... 28 Aug 2006
HMRC ANNOUNCES HIGHER INTEREST RATES FOR LATE PAYMENT – Revenue & Customs has announced new interest... 25 Aug 2006
TAX BODY WELCOMES CHILDCARE VOUCHERS GUIDANCE BUT 'TRAP' REMAINS – New guidance on the interaction o... 23 Aug 2006
HMRC POWERS MUST BE PROPORTIONATE, TAX EXPERTS WARN – Revenue & Customs should not be given powers t... 11 Aug 2006
HMRC IS ‘WORKING HARD’ ON BETTER GUIDANCE FOR TAXPAYERS – A leading tax expert has welcomed efforts ... 11 Aug 2006
LIB DEMS’ TAX COMMISSION FAVOURS GENERAL ANTI-AVOIDANCE RULE – Liberal Democrats have confirmed that... 10 Aug 2006
CORPORATION TAX INTEREST RATES ARE INCREASED – Revenue & Customs has announced new interest rates fo... 09 Aug 2006
HMRC SEEKS VIEWS ON UPDATING TAX CRIME INVESTIGATION POWERS – Revenue & Customs has published a new ... 09 Aug 2006
BANKRUPT TAX ADVISER IS JAILED FOR EIGHTEEN MONTHS – A self-employed tax adviser and bookkeeper who ... 07 Aug 2006
COMMONS COMMITTEE ATTACKS 'SCANDALOUS' FAILURE TO RAISE TAXES ON AIR TRAVEL – MPs have called for in... 03 Aug 2006
DROP THE VAT ON SOLAR PANELS, SAYS ACCA – Accountants have called on the Government to seek the Euro... 03 Aug 2006
US SENATORS WARN OF ‘STAGGERING’ REVENUE LOSSES TO OFFSHORE TAX SCHEMES – Wealthy Americans “illegal... 01 Aug 2006
CIOT CALLS FOR SUSPENSION OF TAX RETURN COMPLIANCE TRIALS – A major tax body has called on Revenue a... 27 Jul 2006
DIRECTORS CHALLENGE CONCEPT OF ‘RESPONSIBLE’ TAX COMPLIANCE – Business leaders have challenged the c... 26 Jul 2006
GOVERNMENT SEEKS PROGRESS ON TAX INFORMATION EXCHANGE – The UK’s double tax treaty negotiating prior... 25 Jul 2006
TAX INCENTIVES HAVE ‘LITTLE IMPACT’ FOR PRIVATE COMPANIES, SAYS PWC – There is limited awareness and... 24 Jul 2006
AUDITOR-GENERAL SAYS TAX CREDITS SHOW 'FAILURE OF SOCIOLOGICAL COMPETENCE' – Gordon Brown’s flagship... 20 Jul 2006
EXPERTS CALL FOR A HALT TO TAX COMPLIANCE TRIALS FOR THE ‘UNREPRESENTED’ – A group of tax experts ha... 20 Jul 2006
ANOTHER BUMPER FINANCE BILL RECEIVES ROYAL ASSENT – The Finance Bill has received Royal Assent as th... 19 Jul 2006
VARNEY STANDS DOWN AS HMRC CHAIRMAN – Sir David Varney has decided to stand down as chairman of Reve... 18 Jul 2006
TAX RETURNS: GOVERNMENT ACCEPTS LORD CARTER’S CHANGE OF MIND – The Government has accepted Lord Cart... 17 Jul 2006
TAX GAP ANALYSIS IS BESET WITH DIFFICULTIES, SAYS CIOT – Attempts to identify a tax gap by reference... 14 Jul 2006
TAX ADVISERS’ DISQUIET CASTS SHADOW OVER COMPLIANCE TRIALS – Revenue and Customs has stressed that i... 11 Jul 2006
PEERS WILL DEBATE 500-PAGE FINANCE BILL ON 17 JULY – The Finance Bill, as amended at report stage in... 11 Jul 2006
CARTER BACKS DOWN ON TAX RETURN DEADLINES – Lord Carter is to withdraw his proposal to bring forward... 10 Jul 2006
MONACO’S TAX HAVEN IS 'HOME' TO 650 BRITISH COMPANY DIRECTORS – A new generation of Britain's “super... 07 Jul 2006
LIB DEMS WOULD SCRAP CAPITAL GAINS TAX TAPER RELIEF – Sir Menzies Campbell would scrap CGT taper rel... 05 Jul 2006
CONDITIONS ARE NOT RIGHT FOR ANTI-AVOIDANCE RULE, TAX BODY WARNS – A general anti-avoidance rule wit... 03 Jul 2006
COMPANIES' TAX ENQUIRY RISK DEPENDS LARGELY ON “WHERE THEY ARE' – Some Revenue and Customs area offi... 30 Jun 2006
TAX RETURNS: HMRC REJECTS CONSULTATION ‘SHAM’ CHARGE – Revenue and Customs has dismissed strong crit... 30 Jun 2006
REVENUE AND CUSTOMS CREATES ‘CRIMINAL TAX UNIT’ – HM Revenue and Customs has announced the creation ... 28 Jun 2006
TAX AVOIDANCE RULE DEBATE STEPS UP A GEAR – The demise of artificial and contrived tax avoidance sch... 26 Jun 2006
ECONOMISTS URGE TREASURY TO TEST POSITIVE IMPACT OF TAX CUTS – A group of 42 economists has called o... 21 Jun 2006
BROWN FACES EMBARRASSMENT OVER PENSION FUND ‘TAX GRAB’ – The freedom of information watchdog has tol... 19 Jun 2006
TAX AVOIDANCE DISCLOSURE REGIME EXTENDS ITS REACH – The disclosure of tax avoidance schemes appears ... 12 Jun 2006
HMRC MOVES TO ALLAY CONCERNS OVER TAX ON COMPUTER USE – Revenue and Customs has denied that employer... 09 Jun 2006
CARTER MAY RECONSIDER TAX RETURN FILING DEADLINE PROPOSAL – Tax advisers have welcomed Lord Carter’s... 08 Jun 2006
LIB DEMS PLAN TO TARGET THE ‘VERY WEALTHY’ TO HELP FUND INCOME TAX CUTS – Liberal Democrat leader Si... 07 Jun 2006
GOVERNMENT BLOCKS 'FACTORING' AVOIDANCE SCHEMES – Measures effective from 6 June are to be added to ... 07 Jun 2006
FLAT TAXES MAY BE ‘AS COMPLICATED’ AS THE CURRENT UK SYSTEM – A flat tax system might require as muc... 05 Jun 2006
SMALL BUSINESSES MISS OUT ON £400M OF RATE RELIEF – Fewer than half of the small businesses eligible... 02 Jun 2006
TAX BODIES REJECT 'CATASTROPHIC' FILING DEADLINE PROPOSAL – Eight tax and accountancy bodies have co... 01 Jun 2006
OECD WELCOMES BETTER ‘TAX CO-OPERATION’ BUT SAYS MORE NEEDS TO BE DONE – International co-operation ... 30 May 2006
CONFERENCE TACKLES CROSS-BORDER ISSUES FOR ORDINARY TAXPAYERS – A tax charity that finds itself tack... 24 May 2006
‘WORKING TOGETHER’ GOES ONLINE-ONLY – Revenue and Customs has published the last issue of Working To... 24 May 2006
FLAT INCOME TAX AT 24 PER CENT 'WOULD BE REVENUE NEUTRAL' – A single 24 per cent rate of income tax ... 23 May 2006
MULTINATIONALS PLAN MOVE TO LOWER TAX REGIMES – There is an increasing trend for multinational group... 19 May 2006
FILING DATES: HOW CARTER CAUGHT THE TAX BODIES OFF GUARD – Tax experts on the Working Together Profe... 19 May 2006
LIB DEMS PLAN £2,000 ROAD TAX – The Liberal Democrats have launched a “green taxation” policy paper ... 18 May 2006
AGASSI’S LORDS DEFEAT ‘SETS DANGEROUS PRECEDENT’ – Law Lords ruled against the US tennis star André ... 17 May 2006
HMRC APOLOGISES FOR SLOW RUNNING OF PAYE ONLINE – Revenue & Customs has apologised for the slow runn... 17 May 2006
FILING DEADLINES: PROFESSIONAL BODIES ‘ARE BEING GIVEN A FAIR HEARING’ – “Constructive discussions”... 16 May 2006
TAX REFORM ‘IS THE ONLY EFFECTIVE SOLUTION’ TO AVOIDANCE – Comprehensive reform of the tax system is... 12 May 2006
ACCOUNTANTS 'AGGRAVATED' BY SELF ASSESSMENT DEADLINE PROPOSAL – Proposals to shorten the tax return ... 10 May 2006
NEW CIOT PRESIDENT CALLS FOR BETTER TAX LAW – A campaign for the “return of the rule of law” to the ... 08 May 2006
FILING DATE PROPOSAL HAS TAX ADVISERS ‘UP IN ARMS’ – A campaign against a proposed 30 November deadl... 03 May 2006
CADBURY SCHWEPPES WINS PARTIAL VICTORY IN ‘CFC’ APPEAL – The UK’s controlled foreign company (CFC) ... 01 May 2006
ATT WELCOMES NEW ICAEW GUIDANCE ON REVENUE RECOGNITION AND UITF 40 – The Association of Taxation Tec... 26 Apr 2006
TAX COMPLIANCE BURDEN ‘WEIGHS HEAVY’ FOR MIDDLE MARKET COMPANIES – The UK’s middle market sector is ... 24 Apr 2006
TAX RULES AND OVER-REGULATION ‘CHOKING THE LIFE OUT OF SMALL BUSINESSES’ - Two thirds of UK companie... 25 Feb 2006
FILM PARTNERSHIPS HAMMERED BY TAX HORROR? (by Brass Tax) - A recent article in Taxation magazine poi... 02 Feb 2006
ATT AND AAT MOVE TO END CONFUSION OVER UITF 40 - The Association of Taxation Technicians (ATT) and t... 14 Jan 2006
PCG DISAPPOINTMENT AS HMRC PREPARES TIO APPEAL ARCTIC - The Professional Contractors Group (PCG) has... 23 Dec 2005
FILM PARTNERSHIP SCHEMES CONTINUE TO EXASPERATE THE GOVERNMENT (by BKL Tax ) - Some of them operate ... 17 Dec 2005
REACTIONS TO THE ARCTIC SYSTEMS DECISION – There has been a huge and positive reaction to the Court ... 15 Dec 2005
TAXPAYERS WIN 'ARCTIC SYSTEMS' CASE – The Court of Appeal has ruled in favour of the taxpayers in th... 24 Nov 2005
FSB URGES CHANCELLOR TO ADDRESS SMALL BUSINESS TAX CONCERNS - The FSB has urged Gordon Brown, the Ch... 22 Oct 2005
'NEW CIS' TO BE DELAYED A YEAR – The Government has announced that the launch of the new Constructio... 15 Oct 2005
THE NEWLY SELF-EMPLOYED AND NATIONAL INSURANCE (Low Incomes Tax Reform Group) - Every day more and m... 15 Oct 2005
NATIONAL INSURANCE CONTRIBUTIONS FOR THE SELF-EMPLOYED: MAKING SURE YOU DON’T MISS OUT ON BENEFIT EN... 15 Oct 2005
PCG ANNOUNCES EARLY APPEAL DATE FOR ARCTIC (PCG) – The Professional Contractors Group (PCG) has anno... 17 Sep 2005
DATE SET FOR PCG AND ARCTIC AT COURT OF APPEAL - The Professional Contractors Group (PCG) has announ... 11 Jun 2005
PCG TAKES ARCTIC S660 CASE TO COURT OF APPEAL - The Professional Contractors Group (PCG) has announc... 03 Jun 2005
ARCTIC SYSTEMS CASE: SMALL FIRMS SHOULD SEEK ADVICE, WARNS FSB - Thousands of small firms run by a ... 23 Apr 2005
GOODWILL AND INCORPORATION – HM Revenue and Customs has recently published Tax Bulletin Issue 76 (Ap... 20 Nov 2004
NEWS ROUND-UP – The Inland Revenue has published ‘Working Together’ Issue 19 for practitioners on it... 02 Oct 2004
SETBACK FOR FAMILY BUSINESSES AS ARCTIC SYSTEMS LOSES SECTION 660A CASE - The Professional Contracto... 27 Mar 2004
‘DIVIDEND TAX’ – ANSWERS AT LAST! The Finance Bill 2004 will be published on 8 April 2004. This pres... 20 Mar 2004
‘DIVIDEND TAX’ – HOW WILL IT WORK? Many accountants and tax advisers have been struggling since the ... 06 Mar 2004
COUNTDOWN TO A NEW ‘DIVIDEND TAX’? – Speculation is mounting in the press and the accountancy and ta... 03 Jan 2004
HELP FOR THE SELF-EMPLOYED – The Inland Revenue recently featured on its website (in ‘What was new i... 22 Nov 2003
NIC REFUNDS FOR THE SELF-EMPLOYED – A self-employed person whose business profits are low (£4,095 or... 13 Sep 2003
FAMILY BUSINESSES, THE TAXMAN AND SECTION 660A – The Inland Revenue and representatives of the major... 16 Aug 2003
FREE ADVICE FOR BUSINESSES! – ‘Business Advice Open Days’ are taking place during September and Nove... 02 Aug 2003
COUNTDOWN FOR SMALL BUSINESSES? – A change in the law in September could be bad news for small busin... 19 Apr 2003
MAKING A BUSINESS GIFT? The Inland Revenue have given their views on 'Businesses, Individuals and th... 05 Apr 2003
FAMILY COMPANY OWNERS BEWARE! From 6 April 2003, changes in the tax legislation may prevent CGT 'hol... 26 Oct 2002
'ONE STOP SHOP' FOR CLEARANCES - For certain tax purposes it is possible for advance clearance appli... 12 Oct 2002
CONSTRUCTION INDUSTRY SCHEME -The Inland Revenue have published an updated version of Leaflet IR40 ‘... 21 Jul 2002
100% TAX RELIEF! - Businesses that invest in designated energy-saving equipment can qualify for 100%... |
