Peter Vaines of Squire Sanders comments on the McLaren penalty case and also on a case where HMRC tried to assess National Insurance when there was no charge ... Continue Reading
Andrew Needham of VAT Specialists Limited explains how to claim back foreign VAT incurred for business purposes. New Electronic System - in English! At ... Continue Reading
Sarah Bradford of Tax Insider gives useful advice on the best choice of accounting date for an unincorporated business. Introduction The law allows ... Continue Reading
Julie Butler warns that Agricultural Property Relief for farmland has its limitations and may not cover the full value of the land. Introduction Farmland ... Continue Reading
Mark McLaughlin CTA (Fellow) ATT TEP considers how the new disincorporation tax relief may work. What is Disincorporation? 'Disincorporation' is broadly ... Continue Reading
Money Well Spent? Mark McLaughlin asks if HMRC should spend so much of taxpayers' precious resources on working out "The Tax Gap". HMRC published the ... Continue Reading
Peter Vaines of Squire Sanders LLP comments on a couple of recent cases, both won by the taxpayer. Delivery by Post The Tribunal case of Browns CTP ... Continue Reading
How a couple can make more tax-efficient use of the allowances and exemptions available to them, by Tony Granger for Tax Insider. General Rule The following ... Continue Reading
Mark McLaughlin looks at when HMRC can treat unidentified receipts as additional taxable income. Introduction Enquiries by HM Revenue & Customs (HMRC) ... Continue Reading
It may be possible to utilise low-value milk quota to shelter other capital gains, suggests Julie Butler. Introduction It may be considered that the ... Continue Reading
