TaxationWeb by Julie Butler, FCAJulie Butler, FCA, of Butler & Co, outlines current practice on VAT recovery following a recent European Court decision.VAT recovery ... Continue Reading
VAT Voice by Steve AllenSteve Allen, Director of VAT Solutions (UK) Ltd, reports a Court of Appeal case on the interpretation of services in the course of catering.BackgroundThis ... Continue Reading
Taxation by Mark McLaughlin and Toby HarrisMark McLaughlin and Toby Harris ponder some planning points and pitfalls in connection with inheritance tax business and ... Continue Reading
TaxationWeb by Steve SandersSteve Sanders of Tolley Tax Training considers the tax implications of a popular form of investment for many taxpayers.In recent times, ... Continue Reading
Tottel's IHT Annual 2006-07 by Mark McLaughlin CTA (Fellow) ATT TEPMark McLaughlin CTA (Fellow) ATT TEP, co-author of ‘Tottel’s Inheritance Tax Annual 2006-07’, ... Continue Reading
VAT Voice by Steve AllenSteve Allen, Director of VAT Solutions (UK) Ltd, provides an update including three-year ‘capping’ of VAT refunds, the definition of ... Continue Reading
Tottel’s VAT Annual 2006/07 by John Price FCAJohn Price examines the mechanics of an important VAT relief.You can claim bad debt relief for VAT charged to your ... Continue Reading
Capital Tax Review by Matthew HuttonMatthew Hutton MA, CTA (fellow), AIIT, TEP reports on an interaction between ‘old’ A&M trusts and the discretionary trust ... Continue Reading
Tolley's Practical Tax by Andrew HubbardAndrew Hubbard, Director of Tax, Tenon Group, ponders over the demise of the non-corporate distribution rate and the future ... Continue Reading
Busy Practitioner by Mark McLaughlin CTA (Fellow) ATT TEPMark McLaughlin CTA (Fellow) ATT TEP, General Editor of TaxationWeb, considers lawful and unlawful dividends ... Continue Reading
