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
The UK has improved its position as a potential base for the holding company of a multinational group, writes Sarah Brock of Ward Williams. A Competitive ... Continue Reading
Peter Vaines of Squire Sanders considers the findings of the recent Charlton hearing in the Upper Tribunal. Introduction The case of Charlton published ... Continue Reading
Overseas employers seconding staff to the UK should be aware of significant tax breaks that can reduce employment costs and employee taxes, says Sarah Brock, ... Continue Reading
Continual tinkering with the tax regime is not helpful, warns Mark McLaughlin. There is an excellent article by Mike Truman in the latest Taxation magazine. ... Continue Reading
