Steve Allen of VAT Advisers Ltd highlights an important VAT case for DIY claimants.IntroductionA recent VAT Tribunal case has reinforced the need for DIY claimants ... Continue Reading
Andrew Needham reports on some important recent VAT changes.Introduction From 1 January 2010 there are new rules for the place of supply of services, new reporting ... Continue Reading
Julie Butler asks whether a business person can obtain tax relief on sponsorship and general networkingIntroductionIn the recent recession it might seem “corporate ... Continue Reading
Matthew Hutton MA, CTA (fellow), AIIT, TEP highlights HMRC's current thinking on what constitutes a 'business' for tax purposes. ContextPrevious items in Monthly ... Continue Reading
Many would assume that February is a quieter month in the tax world after the January tax return rush, but there are a number of things to watch out for. Monthly ... Continue Reading
LITRG explains tax and tax credits issues which may confront the increasing numbers of people taking part-time employment. Changes in Working PatternsThe economic ... Continue Reading
James Bailey reveals that there may be a small tax loophole which will enable one of the tax reliefs associated with Furnished Holiday Accommodation to persist after ... Continue Reading
Mark McLaughlin CTA (Fellow) ATT TEP points out when living together could beat getting married, when it comes to Inheritance Tax. The Transferable Nil Rate BandThe ... Continue Reading
Robin Williamson welcomes HMRC’s revised policy allowing a notional offset of the amount of tax credits that would have been due against overpaid credits on a ... Continue Reading
Julie Butler considers whether the recent Inheritance Tax case concerning the Earl of Balfour directs more protection with regard to IHT relief for the mixed estate, ... Continue Reading
