Matthew Hutton MA, CTA (fellow), AIIT, TEP highlights a selection of business tax planning points from recent conferences.TCGA 1992 s 169Q ElectionAndrew Burgess ... Continue Reading
Peter Arrowsmith FCA outlines a selection of NIC matters, and offers a tip regarding business mileage for the use of an employee's own vehicle.Late Payment PenaltiesIn ... Continue Reading
HM Revenue & Customs provides advice on its facilities for tax agents in time for the Self Assessment filing deadline.IntroductionWith the 31 January deadline for ... Continue Reading
LITRG issues a timely reminder that pensioners on low incomes could be eligible for a free “tax health” check-up from TaxHelp for Older People (TOP).IntroductionAround ... Continue Reading
Mark McLaughlin CTA (Fellow) ATT TEP considers whether there is any scope for flexibility in the allocation of partnership profit shares.IntroductionRetrospective ... Continue Reading
Steve Allen of VAT Advisers Ltd highlights a selection of recent VAT cases.Tribunal Allows Partial Recovery of pre-Registration Input Tax incurred on the Construction ... Continue Reading
Brian Redford, Deputy Director Intermediaries and External Communication, Business Customer Unit, HM Revenue & Customs reports on HMRC’s drive to make letters ... Continue Reading
Malcolm Gunn outlines the choices available for non-domiciliaries in respect of capital losses realised on foreign assets.IntroductionHMRC is now offering a choice ... Continue Reading
LITRG sets out below some reminders to help you avoid a range of tax and tax credits pitfalls this month and ensure that you receive what you are due.IntroductionFor ... Continue Reading
Jane Frost, head of HM Revenue & Customs’ Individuals Customer Directorate, urges working people on low incomes to check their entitlement to Working Tax Credits.Are ... Continue Reading
