Toby Harris LLB CTA TEP considers the recent decision in Phizackerley v CIR and its possible implications, offers some practical advice to taxpayers. Introduction The ... Continue Reading
Andrew Needham, Director of VAT Solutions (UK) Ltd, highlights a further selection of VAT cases.Tribunal says that customer ‘cash back’ payments did ... Continue Reading
Matthew Hutton MA, CTA (fellow), AIIT, TEP, author of Capital Tax Review, warns of a potential nightmare scenario on the retirement and appointment of trustees. ... Continue Reading
Mark McLaughlin CTA (Fellow) ATT TEP briefly outlines the company law requirements for a company purchase own shares.IntroductionMost practitioners will deal with ... Continue Reading
Andrew Needham, Director of VAT Solutions (UK) Ltd, reports on recent VAT decisions. High Court says taxpayer made single standard-rated supply of membershipThe ... Continue Reading
Julie Butler, FCA examines Companies Act 2006, and considers some of the potential implications for small businesses. The Companies Act 2006 – The ‘Modernisation’On ... Continue Reading
Matthew Hutton MA, CTA (fellow), AIIT, TEP, comments on practical issues concerning inheritance tax reporting requirements for joint property.ContextIn ... Continue Reading
Steve Allen, Director of VAT Solutions (UK) Ltd, considers the effect of VAT changes on medical services.IntroductionThe new rules on VAT exemption for medical services ... Continue Reading
Bob Fraser MBE, MBA, MA, FPFS TEP outlines possible solutions to the financial problems faced by companies on the death or retirement of a director shareholder, ... Continue Reading
Steve Allen, Director of VAT Solutions (UK) Ltd, comments on the timetable for the mandatory online filing and payment of VAT returns.IntroductionFollowing the merger ... Continue Reading
