Mark McLaughlin CTA (Fellow) ATT TEP highlights a potential pitfall regarding the 'loans to participators' tax rules. Inter-company loans It is not an uncommon ... Continue Reading
Matthew Hutton MA, CTA (Fellow), AIIT, TEP, Presenter of Monthly Tax Review, highlights an interesting analysis of the clawback provisions affecting Business Property ... Continue Reading
Andrew Needham, Director of VAT Solutions (UK) Ltd, highlights a selection of recent VAT decisions.{mosimage}VAT Tribunal says ‘Lennartz' principle applies ... Continue Reading
Introduction TaxationWeb's Tax Tips Forum brings together taxpayers and professional advisers in a helpful and unique way. Taxpayers are encouraged to ask tax questions ... Continue Reading
Steve Allen, Director of VAT solutions (UK) Ltd, reports on VAT litigation that could pave the way for VAT refund claims by gaming machine operators. ... Continue Reading
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
