James Bailey CTA, explains why claiming Inheritance Tax Agricultural Property Relief on a farmhouse can be problematic.James BaileyTypes of farmerIn Devon where ... Continue Reading
Matthew Hutton MA, CTA (fellow), AIIT, TEP, highlights planning points and pitfalls in the context of trust tax planning.Matthew HuttonContextThe following were ... Continue Reading
Matthew Hutton MA, CTA (fellow), AIIT, TEP considers the effectiveness of a capital gains tax planning scenario involving a second residence. Matthew HuttonContext ... Continue Reading
Mark McLaughlin CTA (Fellow) ATT TEP outlines the scope and limitations for correcting errors or omissions in documents, or where the tax effects are not fully understood.Mark ... Continue Reading
Steve Allen, Director of VAT Solutions (UK) Ltd, reports on a further selection of recent VAT cases.Steve AllenTribunal decides that snacks are potato-based and ... Continue Reading
Steve Allen, Director of VAT Solutions (UK) Ltd, reports a selection of recent VAT cases.Steve ALlenTribunal says legal services supplied to the shareholders rather ... Continue Reading
Sarah Laing CTA considers the tax breaks currently available for married couples and civil partners and the future availability of such financial incentives. ... Continue Reading
Mark McLaughlin CTA (Fellow) ATT TEP looks at the inheritance tax 'gifts with reservation' rules and their interaction with 'pre-owned assets'Mark ... Continue Reading
Matthew Hutton MA, CTA (fellow), AIIT, TEP, author of Capital Tax Review, comments on the targetted Anti-avoidance rule for capital losses introduced in Finance ... Continue Reading
Mark McLaughlin CTA (Fellow), ATT TEP, outlines the HM Revenue & Customs consultation on the proposed relaxation of reporting requirements for lifetime gifts, ... Continue Reading
