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
Sue Jones reviews HMRC's efforts to bring all retirement annuities into the pay as you earn system.All retirement annuities will be taxed under PAYE from 6 April ... Continue Reading
Matthew Hutton MA, CTA (fellow), AIIT, TEP reports on potential planning and action points arising from the FA 2006 inheritance tax changes to trusts. ContextIBC’s ... Continue Reading
Mark McLaughlin CTA (Fellow) ATT TEP comments on recently updated guidance from HM Revenue & Customs on claims for use of home as office by the self-employed.The ... Continue Reading
Steve Allen provides an update on the proposed introduction of a 'reverse charge' accounting requirement for certain goods. HMRC defers the introduction ... Continue Reading
Matthew Hutton MA, CTA (fellow), AIIT, TEP considers the latest decision on the issue of farmhouses for Agricultural Property Relief purposes, in Arnander, Lloyd ... Continue Reading
