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
Mark McLaughlin highlights an important change to the filing of self assessment returns for 2008 and later years.Mark McLaughlin31 October 2008A further date in ... Continue Reading
Julie Butler, FCA describes some tax considerations related to horse racing.Julie ButlerTax–efficient SponsorshipSponsorship is currently an essential element ... Continue Reading
John Barnett CTA outlines the potential implications of the Capital Gains Tax changes announced in the Pre-Budget Report 2007 in terms of company sales and ... Continue Reading
Matthew Hutton MA, CTA (fellow), AIIT, TEP, author of Monthly Tax Review, highlights the question of remittances to the beneficiary of an offshore discretionary ... Continue Reading
Andrew Needham, Director of VAT Solutions (UK) Ltd, summarises a selection of recent VAT decisions.Andrew NeedhamTribunal says works done on housing plots was part ... Continue Reading
