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
Matthew Hutton MA, CTA (fellow), AIIT, TEP, presenter of Monthly Tax Review, reports conflicting views on an effect of the Finance Act 2006 inheritance tax changes ... Continue Reading
Julie Butler, FCA, of Butler & Co, highlights a recent Inheritance Tax case concerning Agricultural Property Relief, and the two year occupation rule for agricultural ... Continue Reading
Andrew Needham, Director of VAT Solutions (UK) Ltd, highlights a potential problem for certain VAT registered businesses.Difficult positionIf a business is partly ... Continue Reading
Matthew Hutton MA, CTA (fellow), AIIT, TEP reports on the IHT implications where pension policies are held in flexible interest in possession or on discretionary ... Continue Reading
Patrick Cannon, Barrister, outlines a five step process for calculating Stamp Duty Land Tax on property introduced into a partnership. Contribution of LandReferences ... Continue Reading
