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
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
