Improvements to the tax treatment of international students coming to the UK, thanks to the Low Incomes Tax Reform GroupIntroductionStudents come from overseas to ... Continue Reading
HMRC are in the midst of offering a special deal for those who have been up to no good with their tax affairs overseas, but will those who want to come clean about ... Continue Reading
Mark McLaughlin asks whether statutory clearances are becoming more difficult to obtain. IntroductionHow many people genuinely thought that they would see the day ... Continue Reading
Peter Arrowsmith FCA outlines a selection of NIC matters, and offers a tip concerning the state pension adult dependency increase.Swine 'flu and SSPThe Government ... Continue Reading
Julie Butler FCA of Butler & Co outlines some Inheritance Tax tips for surviving the recession.Disposal Proceeds and the Four Year RuleWhat advantages, in the context ... Continue Reading
Steve Allen of VAT Advisers Ltd outlines some pitfalls and planning points for company owners transferring commercial property into a pension scheme. IntroductionFor ... Continue Reading
Mark McLaughlin CTA (Fellow) ATT TEP outlines the potential tax treatment of payments made on the termination of an individual's employment.IntroductionAn unfortunate ... Continue Reading
Mark McLaughlin CTA (Fellow) ATT TEP considers how the new penalty regime for errors might be used as the basis for a compensation regime for HMRC errors or delays. ... Continue Reading
Andrew Needham of VAT Specialists Ltd highlights the effects of an important change in the law governing time limits for correcting VAT errors and imposing VAT assessments.New ... Continue Reading
Matthew Hutton MA, CTA (fellow), AIIT, TEP, highlights an apparently common Inheritance Tax issue involving married taxpayers (or civil partners) with Nil Rate Band ... Continue Reading
