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
Malcolm Finney considers how the Finance Act 2008 provisions on the remittance basis affect non-UK domiciled individuals. BackgroundBefore Finance Act 2008, (FA ... Continue Reading
Matthew Hutton MA, CTA (fellow), AIIT, TEP, highlights a potential problem and possible solution for those wishing to use the remittance basis following the changes ... Continue Reading
Mark McLaughlin CTA (Fellow) ATT TEP provides an overview of the forthcoming Tax Tribunals, and HM Revenue & Customs' internal review process.All changeA major reform ... Continue Reading
Malcolm Finney outlines the concept of domicile, and explains the meaning - and potential tax implications of - ‘domicile of origin’. BackgroundDomicile is absolutely ... Continue Reading
Andrew Needham, Director of VAT Solutions (UK) Ltd, presents a further selection of recent VAT decisions.Tribunal says work done on village hall did not qualify ... Continue Reading
