Matthew Hutton MA, CTA (fellow), AIIT, TEP, presenter of Monthly Tax Review (MTR), highlights a practical point on the two year time limit for making a main residence ... Continue Reading
Julie Butler FCA considers some important tax issues for property owners and investors.Julie ButlerIntroductionIt is fair to say that the “property owner” ... Continue Reading
Patrick Cannon, Barrister, outlines the backgound and basic principles of Stamp Duty Land Tax (SDLT) as it applies to partnerships.Patrick CannonPurpose and Basic ... Continue Reading
Arthur Weller and Amer Siddiq consider an important capital gains tax issue for property investors.IntroductionThe pre-budget report from Alistair Darling in early ... Continue Reading
Steve Allen, Director of VAT Solutions (UK) Ltd, examines the forthcoming penalty regime for errors in VAT returns. Steve AllenIntroductionYou may have heard ... Continue Reading
Andrew Needham, of Consultancy firm VAT Solutions, comments on an interesting result in a recent VAT tribunal - and asks if professional representation is always ... Continue Reading
Matthew Hutton MA, CTA (fellow), AIIT, TEP, author and presenter of Monthly Tax Review (MTR), highlights some planning issues in the context of an important Inheritance ... Continue Reading
Peter Arrowsmith FCA highlights a selection of NIC and payroll matters and an interesting practical point for employers with student workers.Payrolling benefits ... Continue Reading
Toby Harris LLB CTA TEP comments on recent developments affecting inheritance tax planning, and comments on pre-owned assets a year or two down the line since its ... Continue Reading
Mark McLaughlin CTA (Fellow) ATT TEP highlights a future change in approach when winding up owner-managed business, and some related tax issues. Mark McLaughlinForthcoming ... Continue Reading
