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
Julie Butler FCA comments on a recent case concerning the Inheritance Tax treatment of land. IntroductionA recent case before the Special Commissioners provides ... Continue Reading
Andrew Needham, director of VAT Specialists Ltd, highlights a selection of recent VAT casesTribunal finds partly for taxpayer on supply of indoor pool covers for ... Continue Reading
Steve Allen, Director of VAT Solutions (UK) Ltd, comments on a recent HMRC Business Brief on changes in information to be supplied in EC Sales Lists. Introduction On ... Continue Reading
Malcolm Finney considers the impact of the Finance Act 2008 Capital Gains Tax changes affecting non-resident trusts. BackgroundThe Finance Act 2008 has changed ... Continue Reading
Kelly Hayworth of the Low Incomes Tax Reform Group comments on a recent report by the National Audit Office on the management of tax debt. IntroductionLITRG ... Continue Reading
