As the P11D season is now upon us, a timely reminder of developments in the reporting process for 2016/17 forms. Introduction The P11D regime for reporting employee ... Continue Reading
When it comes to late filing penalties, the facts on the ground amply illustrate HMRC’s success at failing to live up to its own policy goals. Enough is enough. ... Continue Reading
An introduction to the key benefits of the Enterprise Investment Scheme and Seed Enterprise Investment Scheme, by Kris Bolton of Current Capital. Introduction A ... Continue Reading
The Tax Profession’s Safety Net It is well known that the legal profession provides a safety net for people who critically need legal advice but can’t ... Continue Reading
Peter Vaines mulls over the implications of the General Election for the Finance Act(s) and points out that, while the taxpayer had a good result in a recent PPR ... Continue Reading
Peter Vaines considers recent tax developments - and makes a pessimistic prediction. New Non Dom Rules The Finance Bill was published on 20th March and, ... Continue Reading
BOOK REVIEW: Taxation of Companies and Company Reconstructions (Ninth Edition) Authors: Richard Bramwell QC, John Lindsay, Alun James, Julian Hickey, Michael CollinsPublished ... Continue Reading
BOOK REVIEW: McCutcheon on Inheritance Tax (Seventh Edition) Authors: Withers LLP, Aparna Nathan and Marika Lemos Published by Sweet & Maxwell Inheritance ... Continue Reading
On 1 April, National Minimum Wage rates changed, and on 6 April, the new tax year starts: a good time to check your tax situation, suggests LITRG. Introduction There ... Continue Reading
The Low Incomes Tax Reform Group has set out an agenda for making the tax system fairer and easier to use for taxpayers on low incomes. Introduction In its report ... Continue Reading
