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
The TaxPayers' Alliance (TPA) have produced a 'Green Calculator' to help taxpayers find out how much they have paid in green taxes and regulations in the last year. ... Continue Reading
Steve Allen of VAT Advisers Ltd asks how useful HMRC's clearance service is likely to be in practice.One year on...In April 2008, HMRC introduced a new system of ... Continue Reading
Matthew Hutton MA, CTA (fellow), AIIT, TEP, presenter of Monthly Tax Review (MTR), outlines a potential problem arising from the statutory rules for trustee residence.ContextIn ... Continue Reading
The Low Incomes Tax Reform Group (LITRG) looks towards the 2009/10 tax year and provides some tips and pointers. IntroductionWith the 2009/10 tax year having begun ... Continue Reading
John Andrews of the Low Incomes Tax Reform Group highlights potential good and bad news for pensioners.IntroductionSome pensioners are to receive letters any day ... Continue Reading
