One of my grandmother’s favourite sayings (particularly on the rare occasion she beat my grandfather at a game of draughts!) was: “It’s no good ... Continue Reading
Is a penalty always due if the taxpayer's agent has made a mistake? Mark McLaughlin CTA (Fellow) ATT TEP highlights mixed fortunes for taxpayers in two recent ... Continue Reading
Using the Chancellor's own figures, the new increase in Annual Investment Allowance seems to be aimed at a very small number of businesses. TW Ed considers the ... Continue Reading
The new Machine Games Duty is a brand new tax and not just a replacement for VAT on games machines. Rob McCann of the VAT people explains the potential VAT costs ... Continue Reading
Proposals to continue the simplified PAYE scheme for care and support employers until April 2014 are welcome but they do not cater adequately for those employers ... Continue Reading
TW Ed forecasts a year full of acronyms for taxpayers and practitioners as the High Income Child Benefit Charge (HICBC) slowly, ominously, shudders to hideous ... Continue Reading
LITRG has responded to the European Commission consultation on applying reduced rates of VAT stressing the important role these play in taking care of the more ... Continue Reading
Leave Me in (Inner) Peace! If only HM Revenue & Customs were not stopping taxpayers from finding themselves - or at least their tax returns, muses Mark McLaughlin ... Continue Reading
Mark McLaughlin CTA (Fellow) ATT TEP highlights potential problems with delivery of returns or payments by post. Introduction The penalty regimes ... Continue Reading
Julie Butler asks if the current generous tax reliefs for Inheritance Tax and Capital Gains Tax will be available for transferring property to the next generation. Introduction With ... Continue Reading
