Robin Williamson explains how the Low Incomes Tax Reform Group responded to HMRC’s ‘Working with tax agents’ consultation.BackgroundFor some years now, HMRC ... Continue Reading
Kelly Sizer of LITRG explains that disabled employees who drive automatic company cars should act now to claim a new relief, and employers should note the changes.The ... Continue Reading
Matthew Hutton MA, CTA (fellow), AIIT, TEP, highlights a question on the tax treatment of certain types of income from an offshore trust.Context: the question (from ... Continue Reading
Mark McLaughlin CAT (Fellow) ATT TEP highlights some practical issues arising from the introduction of HMRC's internal review system. BackgroundThe First-tier and ... Continue Reading
Kelly Sizer of the Low Incomes Tax Reform Group outlines some special VAT reliefs for people who are disabled or over 60.Claim it or lose it!VAT (‘Value Added ... Continue Reading
In this article, Kelly Sizer of the Low Incomes Tax Reform Group looks at some recent and planned changes to how we pay our tax, outlining some of the pros and cons. ... Continue Reading
Andrew Needham of VAT Specialists Ltd looks at the possible benefits of the VAT Flat Rate Scheme.IntroductionThe Flat Rate Scheme was introduced in Budget 2002, ... Continue Reading
Julie Butler FCA examines the effect of the recession on the ‘hope value’ of land for Inheritance Tax purposes. IntroductionAt the date of death the “hope ... Continue Reading
Matthew Hutton MA, CTA (fellow), AIIT, TEP, comments on HMRC's practice in relation to the collection of Inheritance Tax on failed Potentially Exempt Transfers (PETs) ... Continue Reading
In this third in a series of four articles covering important issues for those whose household incomes have fallen in the ongoing recession, the Low Incomes Tax ... Continue Reading
