Matthew Hutton MA, CTA (fellow), AIIT, TEP, author of Capital Tax Review, outlines HM Revenue & Customs' view on the effects of reversionary lease schemes ... Continue Reading
Andrew Needham of VAT Solutions (UK) Ltd provides a further update on recent VAT decisions.VAT Tribunal agrees that taxpayer supplied separate zero-rated printed ... Continue Reading
Matthew Hutton MA, CTA (fellow), AIIT, TEP, considers a potential application for reverter to settlor trusts for inheritance tax and capital gains tax purposes.Matthew ... Continue Reading
Andrew Needham of VAT Solutions (UK) Ltd provides the first part of an update on recent VAT decisions.Court of Appeal says theatre production costs are 'residual' for ... Continue Reading
John Andrews examines recently updated guidance by HMRC on how complaints can be made by its 'customers'.IntroductionFor years HMRC and its predecessor organisations ... Continue Reading
James Bailey, CTA, highlights potential pifalls in a property tax planning strategy. James BaileyIntroduction This is a strategy that we have been hearing ... Continue Reading
Matthew Hutton MA, CTA (fellow), AIIT, TEP comments on the recent Special Commissioners' decision in The Peter Clay Discretionary Trust v HMRC.ContextMatthew ... Continue Reading
Andrew Needham provides a run-down of helpful VAT ideas for Charities.Andrew Needham1. Are you operating as a business?The fundamental question is - does my organisation ... Continue Reading
Bob Fraser, MBE, MBA, MA, FPFS, TEP comments on recent HMRC guidelines on a popular form of inheritance tax planning arrangements. IntroductionHMRC has updated its ... Continue Reading
In the fourth and final part of a series of notes on the inheritance tax (IHT) treatment of trusts after Finance Act 2006, Matthew Hutton MA, CTA (fellow), AIIT, ... Continue Reading
