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
Peter Arrowsmith FCA highlights a selection of NIC matters, and warns of a possible NIC charge in respect of overseas holiday homes in certain circumstances. Earnings ... Continue Reading
Steve Allen, Director of VAT Solutions (UK) Ltd, looks at some problems and issues caused by security demands, and considers what can be done about them. IntroductionThe ... Continue Reading
Arnold Aaron, Financial Planning Consultant, offers an insight into a popular IHT planning tool, and explains how the arrangements work. Please note that this article ... Continue Reading
Matthew Hutton MA, CTA (fellow), AIIT, TEP highlights some practical issues relating to the Inheritance Tax spouse exemption in IHTA 1984, s 18. IntroductionThe ... Continue Reading
Taxbriefs points out some potential difficulties for traders arising out of the change in VAT rate announced in Pre-Budget Report 2008. IntroductionThe standard ... Continue Reading
