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Where Taxpayers and Advisers Meet
Tax Articles Filter
Record Keeping for the Self-Employed
13/01/2007, by Mark McLaughlin CTA (Fellow) ATT TEP, Tax Articles - Business Tax

Mark McLaughlin CTA (Fellow) ATT TEP, General Editor of TaxationWeb, considers a topical area of self-assessment with the 31 January filing deadline approaching.IntroductionSole ... Continue Reading

Inheritance Tax Compliance - Points of Practice
13/01/2007, by Matthew Hutton MA, CTA (fellow), AIIT, TEP, Tax Articles - Inheritance Tax, IHT, Trusts & Estates, Capital Taxes

Matthew Hutton MA, CTA (fellow), AIIT, TEP comments on HMRC practice regarding claims for business or agricultural property relief, and on the disclosure of foreign ... Continue Reading

Nil Rate Band Trusts and the Family Home
13/01/2007, by Mark McLaughlin CTA (Fellow) ATT TEP, Tax Articles - Inheritance Tax, IHT, Trusts & Estates, Capital Taxes

Mark McLaughlin CTA (Fellow) ATT TEP, General Editor of TaxationWeb, outlines the potential use and some potential inheritance tax pitfalls of discretionary will ... Continue Reading

Watch Out For The Stamp Duty Land Tax Traps
06/01/2007, by James Bailey, Tax Articles - Stamp Duty, Stamp Duty Land Tax, SDLT

Former Tax Inspector James Bailey outlines some quirks in the SDLT regime affecting property acquisitions.If you have a pack of playing cards printed before 1960, ... Continue Reading

Compliance: Excepted Estates
02/01/2007, by Mark McLaughlin CTA (Fellow) ATT TEP, Tax Articles - Inheritance Tax, IHT, Trusts & Estates, Capital Taxes

Capital Tax Review by Matthew Hutton MA, CTA (fellow), AIIT, TEPMatthew Hutton MA, CTA (fellow), AIIT, TEP comments on the revised excepted estates reporting limits ... Continue Reading

'Environmentally Friendly' Capital Allowances
01/01/2007, by Mark McLaughlin CTA (Fellow) ATT TEP, Tax Articles - Business Tax

The Environmental Taxes Handbook by Ian Fleming FIITIan Fleming FIIT highlights the tax incentives available in respect on expenditure which is potentially beneficial ... Continue Reading

EMPLOYMENT-RELATED LOANS
30/12/2006, by Mark McLaughlin CTA (Fellow) ATT TEP, Tax Articles - General

Employee Reward Structures by Aidan LangleyAidan Langley considers the implications when a company lends money, or procures a loan by a third party, to its employees, ... Continue Reading

GENEROUS TAX BREAKS FOR HOLIDAY LETS
30/12/2006, by Mark McLaughlin CTA (Fellow) ATT TEP, Tax Articles - General

Property Tax Portal by Arthur Weller & Amer SiddiqArthur Weller and Amer Siddiq outline the conditions and tax treatment for furnished holiday lettings.IntroductionIf ... Continue Reading