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
The policy of withdrawing child benefit when a claimant or their partner becomes a higher rate taxpayer is being reviewed. LITRG examines the problems that might ... Continue Reading
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
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
Private Residence Relief from Capital Gains Tax on the main home of a married couple - were they living together? Mark McLaughlin looks at a recent tax case. Introduction Married ... Continue Reading
Jonathan Schwarz, author of 'Booth & Schwarz: Residence, Domicile and UK Taxation, outlines the factors determining company tax residence. Introduction A ... Continue Reading
Simon Griffiths of Tax Innovations shares his experiences of HMRC enquiries into Employee Benefit Trusts and Employee Remunerated Trusts. A number of ... Continue Reading
Revenue & Customs and the taxpayer is getting worse thinks Anthony Thomas, president of the Chartered Institute of Taxation. “Trust between taxpayers ... Continue Reading
Andrew Needham looks at the VAT implications of gifts by businesses at Christmas, for Tax Insider. VAT and Christmas Gifts Many companies give gifts ... Continue Reading
Peter Vaines highlights a recent Upper Tribunal decision concerning Inheritance Tax Agricultural Property Relief. The Upper Tribunal has now heard ... Continue Reading
