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
Andrew Needham of VAT Specialists Ltd highlights some useful points for businesses with cashflow difficulties. IntroductionIn these difficult economic times many ... Continue Reading
Mark McLaughlin CTA (Fellow) ATT TEP looks at the proposed amendment of the anti-avoidance rules on transactions in securities.IntroductionWhen it comes to HMRC ... Continue Reading
As the Government moves forward with plans to extend the system of direct payments, LITRG urges the various bodies involved to work together.What are Direct Payments?The ... Continue Reading
John Whiting outlines LITRG’s campaign to rectify an injustice in the IHT Transferable Nil Rate Band rules where the first death occurred before March 1972.IntroductionIn ... Continue Reading
Steve Allen of VAT Advisers Ltd highlights a further selection of recent VAT cases.Tribunal says HMRC's Failure to Revoke Special Method Means it has been effectively ... Continue Reading
