John Whiting of the Low Incomes Tax Reform Group reports on a recently-issued summary of the New Zealand tax system, and asks whether it could provide the blueprint ... Continue Reading
Andrew Needham, Director of VAT Specialists Ltd, reveiews a HMRC VAT Information Sheet on the VAT implications for housebuilders who temporarily let new dwellings ... Continue Reading
Matthew Hutton MA, CTA (fellow), AIIT, TEP reports on Inheritance Tax planning points concerning the transferable nil rate band between spouses and civil partners, ... Continue Reading
Julie Butler FCA highlights an inheritance tax case regarding business property relief and the sometimes difficult distinction between trading and investment for ... Continue Reading
Richard Asquith comments on Europe’s reaction to the recent reduction in the standard rate of VAT in the UK.VAT cutsVAT Cuts: an incisive act of fiscal brilliance ... Continue Reading
John Andrews of the Low Incomes Tax Reform Group (LITRG) points out an unfortunate effect of the Pre-Budget Report 2008 announcement on the 'capping' of the lifetime ... Continue Reading
Mark McLaughlin CTA (Fellow) ATT TEP comments on the the new powers shortly to be made available to HMRC following Finance Act 2008. Checking 'tax positions'Despite ... Continue Reading
Peter Arrowsmith FCA highlights a selection of NIC matters, and points out that for some people wishing to pay Class 3 NIC, they should consider doing so sooner ... Continue Reading
Steve Allen, director of VAT Advisers Ltd, highlights a further selection of recent VAT cases.Court says HMRC must issue monthly returns to taxpayer pending outcome ... Continue Reading
Julie Butler FCA considers the availability of Business or Agricultural Property Relief for Inheritance Tax purposes in respect of equine property. IntroductionAs ... Continue Reading
