Mark McLaughlin CTA (Fellow) ATT TEP points out when CGT relief can be due for payments under guarantee. Introduction A capital loss can arise on a ... Continue Reading
Mark McLaughlin CTA (Fellow) ATT TEP highlights a recent case which considered when a company owner can hold funds 'on trust’ on the company's behalf. Introduction It ... Continue Reading
A record 9.61 million people found “inner peace” and sent their tax return on time this year, HM Revenue and Customs (HMRC) revealed on 1 February. Filing ... Continue Reading
TWEd is unsure that HM Revenue & Customs is behind the new Annual Investment Allowance transitional rules... Well, that’s another tax return filing ... Continue Reading
Money is tight as a student and every little counts, so LITRG is supporting NASMA’s Student Money Week from 11 to 15 February, asking students to check ... Continue Reading
People on low incomes are losing out because they are not able to get the forms and information they need to receive bank and building society interest without ... Continue Reading
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
