Ian Fleming, FIIT, author of The Environmental Taxes Handbook, provides an overview of carbon credits, and outlines the tax treatment of carbon trading. OverviewThe ... Continue Reading
Andrew Needham, Director of VAT Solutions (UK) Ltd, reports on the future mandatory online filing of VAT returns, and HMRC changes in registering new businesses ... Continue Reading
Matthew Hutton MA, CTA (fellow), AIIT, TEP highlights a potential Inheritance Tax problem involving bare trusts.ContextIt appears that HMRC are not going to produce ... Continue Reading
Former Tax Inspector James Bailey provides some pointers for taxpayers concerned about the potential liability on their homes. The family home and the 'nil ... Continue Reading
Steve Allen, Director of VAT Solutions (UK) Ltd, describes the approach for partially exempt businesses when reclaiming input VAT. VAT recoveryThere have been ... Continue Reading
Sarah Laing, News Editor of TaxationWeb, outlines a useful tax relief for individuals renting accommodation in their own homes.About the relief The Rent-a-room ... Continue Reading
Matthew Hutton MA, CTA (fellow), AIIT, TEP highlights the progress of important future legislation. ContextThe 2005 Pre-Budget Report on 5.12.05 saw the announcement ... Continue Reading
Simon Groom, Head of Tax Training at Tolley Tax Training, outlines the Enterprise Investment Scheme tax regime.Introduction The aim of the Enterprise Investment ... Continue Reading
Steve Allen, Director of VAT Solutions (UK) Ltd, describes a worrying new HMRC policy. Unannounced vistsHMRC have a new policy of what he calls ‘unannounced ... Continue Reading
Matthew Hutton MA, CTA (fellow), AIIT, TEP author and presenter of Monthly Tax Review, highlights some recent Inheritance Tax developments.Compliance on Death: Joint ... Continue Reading
