Budget Statement Paragraph OOTLAR Page Details 2.061 Increasing the National ... Continue Reading
Taxation of Companies and Company Reconstructions By Richard Bramwell QC, John Lindsay, Alun James, Julian Hickey, Michael Collins Published by Sweet & Maxwell A ... Continue Reading
Stamp Duty Land Tax (First Edition) By Christopher Cox & Richard Woolich Published by Sweet & Maxwell Stamp Duty Land Tax (SDLT) can be very difficult ... Continue Reading
Peter Vaines of Squire Patton Boggs with observations on a couple of recent tax cases involving HMRC’s use of Information Notices under FA 2008 Sch 36, and ... Continue Reading
Summary HMRC is failing to provide comprehensive guidance to taxpayers on the new Transferable Tax Allowance. Basically, its guidance does not speak to those who ... Continue Reading
In an effort to resurrect an old (and surprisingly popular) tradition, TW Ed will try very hard to dig up some nuggets from the last few weeks’ posts. Feel ... Continue Reading
In a new report, the Low Incomes Tax Reform Group (LITRG) has called for greater clarity around how couples are dealt with in the tax and tax credits systems. Background Deciding ... Continue Reading
HMRC tried to argue that the sale of an investment property was in fact a trading activity, to prevent the taxpayer using capital losses - and tried to impose a ... Continue Reading
The humble trowel – kryptonite to the average landlord’s financial wellbeing... Introduction As I casually browsed HMRC’s manuals over the ... Continue Reading
Elspeth Orcharton explores the practicalities of implementing Scotland's new devolved taxes and what it might mean for practitioners, ahead of next month's ICAS ... Continue Reading