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
Matthew Hutton MA, CTA (fellow), AIIT, TEP, Presenter of Monthly Tax Review (MTR), reports on a potential difficulty in claims by trustees for capital ... Continue Reading
Steve Allen, director of VAT Solutions Ltd, comments on the VAT announcements in Budget 2007.1. VAT registration thresholdsThe VAT registration and deregistration ... Continue Reading
Matthew Hutton MA, CTA (fellow), AIIT, TEP highlights further practical points on the inheritance tax changes to trusts following Finance Act 2006.ContextMore interesting ... Continue Reading
Andrew Goodall, CTA provides an overview on an important capital gains tax relief for traders.IntroductionThe effect of roll-over relief is to defer a chargeable ... Continue Reading
Bob Fraser MBE, MBA, MA, FPFS TEP outlines the tax treatment and considerations for companies investing in Capital Redemption Bonds.IntroductionChanges made in 2005 ... Continue Reading
