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Where Taxpayers and Advisers Meet
Tax Articles Filter
Editorial: Credit Where Credit is Due
03/02/2012, by Mark McLaughlin CTA (Fellow) ATT TEP, Tax Articles - General

Credit where Credit's Due! Mark McLaughlin applauds recent moves by HM Revenue & Customs to help taxpayers. As reported on TaxationWeb at the end of ... Continue Reading

Check your 2012/13 PAYE coding notice
02/02/2012, by Low Incomes Tax Reform Group, Tax Articles - Income Tax

Between mid-January and early March 2012, HMRC are issuing PAYE Coding Notices for the 2012/13 tax year. LITRG explains that you should check yours, particularly ... Continue Reading

Tax Residence of Companies - Part 2
21/01/2012, by Jonathan Schwarz, Tax Articles - General

Further consideration of a company's tax residence by Jonathan Schwarz, author of 'Booth & Schwarz: Residence, Domicile and UK Taxation'. The Untelrab Synthesis From ... Continue Reading

Entrepreneurs' Relief
21/01/2012, by Peter Vaines, Tax Articles - Business Tax

Peter Vaines comments on a recent tax tribunal case regarding Entrepreneurs' Relief. Some useful guidance has been provided by the Tribunal in the case ... Continue Reading

Editorial: New Year, New Hope
01/01/2012, by Mark McLaughlin CTA (Fellow) ATT TEP, Tax Articles - General

Mark McLaughlin's New Year wish for a simpler tax system in the UK: destined for disappointment? As we start the new year, many people's thoughts turn ... Continue Reading

Discovery Assessments
01/01/2012, by Peter Vaines, Tax Articles - General

Peter Vaines comments on two recent tax tribunal cases dealing with discovery assessments. Anybody reading this article will know that I cannot resist a ... Continue Reading