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Tax Clinic

Accommodation and Subsistence

General
Written by Mark McLaughlin CTA (Fellow) ATT TEP
Saturday, 01 December 2007 08:37
Is renting a property a suitable alternative to hotel accommodation for a company director working away in tax terms, and what are the tax implications of eating in, instead of eating out? Write comment (0 Comments)
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Nil Rate Band Discretionary Trusts following Pre-Budget Report 2007

Capital Taxes
Written by Mark McLaughlin CTA (Fellow) ATT TEP
Saturday, 03 November 2007 06:36
Pre-Budget Report Note 16 (‘Inheritance Tax (IHT) Nil-Rate Band’) announced that changes would be introduced in Finance Act 2008 to allow a claim to be made for any unused proportion of the IHT rate band on a person’s death to be transferred to a surviving spouse or civil partner who dies on or after 9 October 2007. How do these proposals affect those taxpayers who included nil rate band discretionary trusts (NRBDTs) in their Wills? Write comment (0 Comments)
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Concession C16 And The Extraction of Cash

Capital Taxes
Written by Mark McLaughlin CTA (Fellow) ATT TEP
Saturday, 13 October 2007 08:42
What is Extra Statutory Concession C16, and how can it help when the business life of a company is coming to an end? Write comment (0 Comments)
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Sale Of Holiday Cottage - What Are The Tax Implications?

Capital Taxes
Written by Mark McLaughlin CTA (Fellow) ATT TEP
Saturday, 15 September 2007 07:08
Furnished Holiday Lettings (FHL) have potential tax advantages over other types of lettings, if certain conditions are satisfied. This month's Tax Clinic features a question not only involving FHL's, but also the implications of transferring assets between spouses on the breakdown of a marriage. Write comment (0 Comments)
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Didn't Make A PPR Election - What Now?

Capital Taxes
Written by Mark McLaughlin CTA (Fellow) ATT TEP
Saturday, 28 July 2007 10:08
Capital Gains Tax 'only or main residence' exemption is an important and valuable tax relief. The election as to which residence is the taxpayer's main residence can be very useful, but can anything be done if the normal two-year time limit for making the election is exceeded? Write comment (0 Comments)
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Tax Books

BOOK OF THE WEEK

Practical Share Valuation, 5th edition
The new edition to this in-depth treatment of share valuations has been fully updated to contain the latest case law and legislation.

The new edition to this in-depth treatment of share valuations has been fully updated to contain the latest case law and legislation.

BOOK OF THE MONTH

The Blue Book 2009 (Annotated UK Double Tax Treaties)
The Blue Book is the only comprehensive set of consolidated and annotated UK tax treaties available in book form.

The Blue Book is the only comprehensive set of consolidated and annotated UK tax treaties available in book form.

VAT and the City ? Banking, Finance and Insurance

VAT and the City ? Banking, Finance and Insurance is an essential book that describes how VAT affects transactions in banking, finance, securities, investment, insurance and commodities.

Hardman's Tax Rates & Tables 2009-10
Hardman's Tax Rates & Tables is a title that every tax library should stock. Providing all the numerical and factual data needed for everyday use in calculation of tax liabilities, it is simply a 'must-have' text for all tax practitioners.

Hardman's Tax Rates & Tables is a title that every tax library should stock. Providing all the numerical and factual data needed for everyday use in calculation of tax liabilities, it is simply a 'must-have' text for all tax practitioners.

Tax Planning for Small Companies
This guide concentrates on the tax issues facing the advisor to the smaller limited company with turnover of less than Â£1m.