Julie Butler FCA considers property values in a difficult market and comments on a recent Inheritance Tax case.BackgroundIn the current economic climate it is very ... Continue Reading
Andrew Needham of VAT Specialists Ltd points out that the replacement of the VAT and Duties Tribunal with the new Tribunals regime from 1 April 2009 could have unfortunate ... Continue Reading
Arnold Aaron provides an introduction to the taxation of a popular form of investment known as the Investment Bond. BackgroundChargeable event certificates, partial ... Continue Reading
The Low Incomes Tax reform Group (LITRG) provides some timely tax points and tax saving tips with the tax year end of 5 April fast approaching.IntroductionSpring ... Continue Reading
Peter Arrowsmith FCA presents a selection of NIC matters, and highlights a practical tip regarding Statutory Sick Pay and the Employment and SUpport Allowance. ... Continue Reading
Mark McLaughlin and Toby Harris highlight practical issues following the introduction of the Inheritance Tax transferable nil rate band.How should practitioners ... Continue Reading
Anthony Nixon MA, CTA, TEP, ATT, Solicitor, provides an overview of planning issues involving IHT and Trusts.The TaxInheritance tax (“IHT”) is basically a charge ... Continue Reading
Steve Allen, Director of VAT Advisers Ltd, provides a VAT tip for owners of residential care homes.IntroductionHistorically, care services supplied in residential ... Continue Reading
Matthew Peppitt outlines the importance of the due diligence process in business transactions, and some important factors to consider in determining the scope of ... Continue Reading
Mark McLaughlin CTA (Fellow), ATT, TEP looks at HMRC’s plan to give Extra-Statutory Concession C16 legislative effectBackgroundIt is human nature to treat change ... Continue Reading
