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
Introduction LITRG provides some final tax and tax credits tips and reminders for the end of the 2011 calendar year . 1. Recent developments a. ... Continue Reading
Anthony Margaritelli, chairman of the ICPA, questions HM Revenue & Customs' intentions regarding Business Records Checks. Taxationweb readers were recently ... Continue Reading
The potential benefits of Rent-a-Room Relief by Sarah Bradford, for Property Tax Insider. Introduction As the academic year gets under way and teenagers ... Continue Reading
Peter Arrowsmith FCA highlights a selection of NIC matters, and sounds a warning about the potential problems and pitfalls of 'pooled' cars. Integrating ... Continue Reading
Donors need to be aware of an important principle when calculating Inheritance Tax on lifetime gifts, explains Malcolm Finney, author of 'Personal Tax Planning: ... Continue Reading
Malcolm Finney, author of 'Personal Tax Planning: Principles and Practice' highlights a potential pitfall in respect of 'settlor-interested' trusts for Capital ... Continue Reading
