Sarah Bradford highlights tax exemptions which can be used to provide tax-free benefits-in-kind to employees. The income tax legislation contains ... Continue Reading
Sarah Bradford explains how to determine whether expenditure on replacing a roof is revenue or capital, and why it matters. For tax purposes, all expenditure ... Continue Reading
Lee Sharpe looks at the abolition of multiple dwellings relief, why it happened, and what options remain for landlords buying residential property. The Spring Budget ... Continue Reading
Mark McLaughlin reviews Trust Taxation and Private Client Tax Planning (5th Edition), by Emma Chamberlain OBE, with Matthew Harrison and Richard Wallington. Introduction Prior ... Continue Reading
Peter Rayney shares some valuable pointers about succession planning based on a recent client experience. Vincent was at home recovering from a very nasty ... Continue Reading
Lee Sharpe looks at the several redeeming features behind the CGT regime and particularly Only/Main Residence Relief, any of which may yet swoop to defend a besieged ... Continue Reading
TaxationWeb's Lee Sharpe looks at the 2024 Spring Budget, and considers the tax implications for self-employed taxpayers, and family companies paying dividends versus ... Continue Reading
By James Kessler QC, Amy Berry, James Davies, Michael Ranson, and Chris de Beneducci Reviewed by Mark McLaughlin CTA (Fellow) ATT (Fellow) TEPConsultant Editor, ... Continue Reading
Lee Sharpe looks again at Employee Motoring and Mileage Expenses, and the unfairness of statutory mileage rates that have not substantively risen for more than 20 ... Continue Reading
The Chancellor’s recent Plan for Growth is a house full of horrors for landlords, warns TaxationWeb’s Lee Sharpe. Introduction The Chancellor’s ... Continue Reading
