John Andrews of the Low Incomes Tax Reform Group (LITRG) highlights problems in the tax and benefits treatment of volunteers' expenses.IntroductionIn its latest ... Continue Reading
Matthew Hutton MA, CTA (fellow), AIIT, TEP, Presenter of Monthly Tax Review, highlights a selection of practical issues, involving Deeds of Variation, dispositions ... Continue Reading
Christian Ward describes an investment and trust strategy with potential IHT efficiency. Introduction to Flexible Reversionary TrustsThe perfect inheritance tax ... Continue Reading
Matthew Hutton MA, CTA (fellow), AIIT, TEP highlights an important distinction between leases and licences in the context of Agricultural Property Relief for Inheritance ... Continue Reading
Andrew Needham of VAT Advisers Ltd highlights a further selection of recent VAT case decisionsTribunal says taxpayer's supplies did not qualify as exempt examination ... Continue Reading
Andrew Needham of VAT Specialists Ltd highlights a selection of recent VAT case decisionsTribunal says supply of sales leads for insurance and loan products is taxableThe ... Continue Reading
Peter Arrowsmith FCA outlines a selection of NIC matters, and warns employers that they may be receiving requests by HMRC for the correct National Insurance numbers ... Continue Reading
Mark McLaughlin CTA (Fellow) ATT TEP considers what constitutes 'reasonable care' in the new penalty regime.IntroductionThe new penalty regime for errors in tax ... Continue Reading
Julie Butler FCA looks at an important Capital Gains Tax issue for farmers. BackgroundAt the time of writing, capital losses and “negligible value claims” have ... Continue Reading
Mark McLaughlin CTA (Fellow) ATT TEP highlights two recent cases on the application of the 'settlements' income tax anti-avoidance rules in the context of dividend ... Continue Reading
