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
Mark McLaughlin CTA (Fellow) ATT TEP outlines potential difficulties with 'in-specie' pension contributions.IntroductionIt is not uncommon for assets to be transferred ... Continue Reading
Jennifer Adams reflects on Capital Gains Tax Entrepreneurs' Relief, now more than a year on since it was originally introduced.IntroductionThe Dutch Government has ... Continue Reading
Andrew Needham of VAT Specialists Ltd points out a change of practice by HM Revenue & Customs which represents potentially bad news for many charities.IntroductionCharities ... Continue Reading
Steve Allen of VAT Advisers Ltd explains how to reclaim VAT following de-registration in certain circumstances. IntroductionThere can be many reasons why a business ... Continue Reading
Julie Butler FCA, of Butler & Co, considers the IHT treatment of stud farms. IntroductionMany owners of equine businesses question whether or not Inheritance Tax ... Continue Reading
