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
Malcolm Finney outlines the Inheritance Tax rules for Relevant Property Trusts and Qualifying Interest in Possession trusts, in his book 'Personal Tax Planning: ... Continue Reading
Mark McLaughlin comments on HM Revenue & Customs guidance on implied trusts. Introduction It is straightforward in most cases to establish an individual’s ... Continue Reading
BKL Tax reviews the changes for tax treatment of distributions on "winding up" a company. Tax Concession can Reduce Tax Bill Many readers will be familiar ... Continue Reading
Channel 4 started a campaign last week, entitled The Great British Property Scandal. Its aim was to draw attention to the fact that, whilst there are ... Continue Reading
