Julie Butler FCA considers tax aspects of Agricultural Tenancies, recent relevant cases and the reasoning and motivations behind them.Julie ButlerIntroductionLand ... Continue Reading
Peter Arrowsmith FCA highlights a seclection of NIC matters and provides a tip on the annual earnings period for company directors. Medical Check-UpsHMRC ... Continue Reading
Karl Vernum of Chiltern asks why an employee might give up part of their salary or bonus, and why the sacrifice might be worth it. IntroductionSalary sacrifice ... Continue Reading
Matthew Hutton MA, CTA (fellow), AIIT, TEP, author and presenter of Monthly Tax Review (MTR), highlights a potentially unpleasant tax trap for trust settlors, and ... Continue Reading
Matthew Hutton MA, CTA (fellow), AIIT, TEP, presenter of Monthly Tax Review (MTR), highlights the distinction between increases in value and chargeable transfers ... Continue Reading
Mark McLaughlin CTA (Fellow) ATT TEP comments on HMRC's proposals to simplify the tax system, with emphasis on the rules for associated companies.Mark McLaughlinIntroductionThe ... Continue Reading
Julie Butler FCA, describes an equine business tax issue in respect of horse racing and affiliated activities.IntroductionThe horsey culture is a thriving UK industry. ... Continue Reading
Jim Yuill of Chiltern highlights differences in the tax and NIC treatment of entertainers. Despite the fact that one of the key aims of HMRC is to align the PAYE ... Continue Reading
Matthew Hutton MA, CTA (fellow), AIIT, TEP, author of Monthly Tax Review (MTR), highlights HMRC's view on the application of Inheritance Tax Business Property ... Continue Reading
Mark McLaughlin CTA (Fellow) ATT TEP highlights the forthcoming changes to penalties for incorrect tax returns.Mark McLaughlinFoul play The Government is keen ... Continue Reading
