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
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
