BKL Tax Comments on a 'revised view' by HMRC and its impact on the CGT base cost of employee shares and capital losses in affected cases. IntroductionTax professionals ... Continue Reading
Matthew Hutton MA, CTA (fellow), AIIT, TEP, presenter of Monthly Tax Review (MTR), highlights a question on the priority of anti-avoidance provisions in respect ... Continue Reading
Arthur Weller explains a possible way for property investors to obtain tax relief on their residential mortgage. IntroductionAs most landlords are aware, it is not ... Continue Reading
Mark McLaughlin CTA (Fellow) ATT TEP highlights HMRC guidance on what constitutes a rental income business.IntroductionThe current recession is affecting virtually ... Continue Reading
Peter Arrowsmith FCA outlines a selection of NIC matters, and provides a tip in respect of the annual maximum for NIC purposes. No sign of IR35 this time! Wright ... Continue Reading
HMRC investigation specialist Chris Chadburn offers his view of the tax enquiry landscape.IntroductionIn common with hundred of others I followed with interest the ... Continue Reading
Julie Butler FCA of Butler & Co provides a summary of common errors in the client files of accountancy practices in England and Wales. IntroductionSet out below ... Continue Reading
Steve Allen of VAT Advisers Ltd provides a VAT tip based on a little-known (apparently even to HMRC!) VAT concession. IntroductionWith more and more people now choosing ... Continue Reading
Andrew Needham, Director of VAT Specialists Ltd, provides VAT tips for some company owners and those incurring travel costs in the EU. Getting back the VAT on ... Continue Reading
Ex-HMRC employee Tom Casagranda outlines research techniques used by HMRC for the purposes of selecting cases for enquiry.IntroductionThis article deals with the ... Continue Reading
