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
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
