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
Following the publication of HMRC’s latest Working With Tax Agents consultation document, as part of the 2009 Pre-Budget Report, Simon Norris, head of HMRC’s ... Continue Reading
Daniel Feingold of Strategic Tax Planning Partnership comments on the Grace decision on the residence rules. IntroductionThe Court of Appeal Decision in Grace last ... Continue Reading
Peter Arrowsmith FCA outlines a selection of NIC matters, and offers a timely tip regarding claims for the Winter Fuel Payment.Paying voluntary Class 2 Whilst Working ... Continue Reading
Jane Frost, head of HM Revenue & Customs’ Individuals Customer Directorate, explains how HMRC’s new Charter aims to improve relations between the department ... Continue Reading
Steve Allen, Director of VAT Advisers Ltd, provides a timely reminder about some forthcoming important VAT changesIntroductionWith the end of 2009 fast approaching, ... Continue Reading
