In April 2007, HMRC issued Revenue & Customs Brief 36/07 entitled 'VAT input tax deduction without a valid VAT invoice: Revised statement of practice'. ... Continue Reading
In the third part of a series of notes on the inheritance tax (IHT) treatment of trusts after Finance Act 2006, Matthew Hutton MA, CTA (fellow), AIIT, TEP considers ... Continue Reading
Julie Butler, FCA considers the implications of loans in the context of inheritance tax business property relief and otherwise.IntroductionEvery business will have ... Continue Reading
Mark McLaughlin CTA (Fellow) ATT TEP outlines outlines some recent developments for taxpayers and advisers involving trusts.Mark McLaughlinIntroductionThe tax world ... Continue Reading
In the second part of a series of notes on the inheritance tax (IHT) treatment of trusts after Finance Act 2006, Matthew Hutton MA, CTA (fellow), AIIT, TEP looks ... Continue Reading
Aidan Langley summarises the elections that are available in relation to restricted securities, and the issues to be taken into account by employers and employees ... Continue Reading
Andrew Gotch, tax consultant and Managing Director of Professional Tax Practice outlines some of the most common pitfalls to avoid a CIS compliance failure.New Construction ... Continue Reading
In the first part of a series of notes on the inheritance tax (IHT) treatment of trusts after Finance Act 2006, Matthew Hutton MA, CTA (fellow), AIIT, TEP sets the ... Continue Reading
Julie Butler, FCA considers the taxation of gambling in the UK.IntroductionFrom 1 September 2007 the Gambling Act 2005 will be fully effective. The March Budget ... Continue Reading
David Whiscombe of BKL Tax highlights a 'special offer' for taxpayers concerning offshore funds.Introduction Readers will no doubt have seen reports ... Continue Reading
