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
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
