Anthony Nixon reports on the recent High Court decision in the Nelson Dance case, and considers the potential IHT implications for business owners.IntroductionThis ... Continue Reading
Peter Arrowsmith FCA highlights a selection of NIC matters, and offers some tips on NIC repayments, deferment and claims for the Winter Fuel Allowance.Hope for Construction ... Continue Reading
Malcolm Finney explores a popular and important topic for many TaxationWeb visitors in relation to property taxation. BackgroundThe manner in which property is ... Continue Reading
Andrew Needham, Director of VAT Specialists Ltd, comments on the new VAT rate of 15% from a consumer and business perspective.IntroductionAs we all know, the Chancellor ... Continue Reading
Mark McLaughlin CTA (Fellow) ATT TEP highlights a potential problem with overdrawn directors' loan accounts. Deliberate but not concealed?The new penalty regime ... Continue Reading
James Bailey highlights a topical issue for property investors. IntroductionThe current crash in house prices and the nervousness of the lending institutions has ... Continue Reading
Andrew Needham, Director of VAT Specialists Ltd, highlights a further selection of recent VAT cases. Tribunal says HMRC was right to disallow use of margin scheme ... Continue Reading
Julie Butler FCA considers a recent Land Tribunal case and the importance of obtaining accurate and up-to-date valuations for Inheritance Tax purposes. BackgroundA ... Continue Reading
Matthew Hutton MA, CTA (fellow), AIIT, TEP, presenter of Monthly Tax Review (MTR), reports on an important forthcoming deadline for pension purposes.Context: the ... Continue Reading
Steve Allen, Director of VAT Advisers Ltd, highlights a selection of recent VAT cases. Tribunal says penalty due for failure to register as a 'high value dealer'The ... Continue Reading
