Mark McLaughlin CTA (Fellow) ATT TEP highlights a recent Special Commissioners case, which tested the generosity of a particular inheritance tax exemption.{mosimage}A ... Continue Reading
Andrew Needham, Director of VAT Solutions (UK) Ltd, offers some tips arising from a VAT Tribunal case concerning an ambiguous letter from HMRC. ... Continue Reading
Peter Arrowsmith FCA highlights a selection of NIC matters, and provides a tip about employees remaining in employment after reaching state retirement age.Securities ... Continue Reading
Mark McLaughlin CTA (Fellow), ATT, TEP considers the application of the income tax anti-avoidance rules on settlements to dividend waivers{mosimage}They think it’s ... Continue Reading
Steve Allen, Director of VAT Solutions (UK) Ltd, provides some tips to legitimately delay the payment of VAT. {mosimage}The basic ruleThe basic rule is that VAT ... Continue Reading
Kelly Hayworth reports on the Low Incomes Tax Reform Group's ( www.litrg.org.uk ) input to the development of a new 'Taxpayer's Charter'.IntroductionIn ... Continue Reading
Mark McLaughlin CTA (Fellow) ATT TEP highlights recent important changes affecting tax compliance.{mosimage}IntroductionChanges to legislation and practice affecting ... Continue Reading
Matthew Hutton MA, CTA (fellow), AIIT, TEP considers the potential scope of the inheritance tax business and agricultural property relief clawback provisions.{mosimage}ContextOne ... Continue Reading
Robin Williamson of the Low Incomes Tax Reform Group ( http://www.litrg.org.uk/ ) reports on the approach of HMRC and the Courts to Tax Credit debts. Introduction A ... Continue Reading
Andrew Needham, Director of VAT Solutions (UK) Ltd, provides an overview of HMRC's recently announced consultation on the proposed simplification of various ... Continue Reading
