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
Mark McLaughlin CTA (Fellow) ATT TEP outlines forthcoming deadlines and topical practice points for accountants and tax practitioners.A new approachAs forewarned ... Continue Reading
Matthew Hutton MA, CTA (fellow), AIIT, TEP comments on HM Revenue & Customs' guidance in Booklet IR20 following the decision in Gaines-Cooper v HMRC. ContextFollowing ... Continue Reading
Andrew Needham, Director of VAT Solutions (UK) Ltd, summarises more recent VAT decisions.Court of Appeal says the printed matter supplied with a CD did not make ... Continue Reading
Patrick C Soares, Barrister, considers what a general anti-avoidance rule might look like based on the 'Ramsay' approach.Introduction The Ramsay approach ... Continue Reading
Andrew Needham, Director of VAT Solutions (UK) Ltd, highlights recent VAT decisions.ECJ says supplies of dental prostheses to other EU Member States is taxableThe ... Continue Reading
