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
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
