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
Julie Butler FCA points out the importance of property valuations for capital taxes purposes, and the role of valuers. Julie ButlerIntroductionThe recent publicity ... Continue Reading
Michael Thomas, Barrister, explains the scope and potential implications of the new Stamp Duty Land Tax anti-avoidance rule. Section 75A, the new general anti-avoidance ... Continue Reading
Steve Allen, Director of VAT Solutions (UK) Ltd, outlines the forthcoming penalty regime for errors, and comments on its effect for VAT purposes.Steve AllenIncorrect ... Continue Reading
Andrew Needham, Director of VAT Solutions (UK) Ltd, comments on a recent HMRC Departmental Report. Andrew NeedhamHMRC Say The Computer Systems Of The Two Former ... Continue Reading
Matthew Hutton MA, CTA (fellow), AIIT, TEP author of Monthly Tax Review, highlights recent tax issues and planning points affecting trusts.Matthew HuttonBare Trusts: ... Continue Reading
