Jonathan Schwarz, author of 'Booth & Schwarz: Residence, Domicile and UK Taxation, looks at the factors determining the residence of a partnership for tax purposes. Introduction Residence ... Continue Reading
LITRG welcomes HMRC encouraging businesses to transact online. But nobody must be forced to do so, particularly those who cannot, or find it very difficult to, ... Continue Reading
In response to HMRC's editorial last week about the Business Records Check, Robin Williamson of LITRG says HMRC must follow its own rules. Introduction In ... Continue Reading
Smartphones and "BlackBerries" can sometimes result in a benefit in kind, warns BKL Tax. Benefit in Kind? Some might say, after recent experiences, ... Continue Reading
Can HMRC force a taxpayer to provide information they don't have - and penalise them if they cannot provide it? Information Notices Taxpayers can be ... Continue Reading
Peter Vaines looks at some of the apparent inconsistencies in HMRC's treatment of payments out of insurance policies for Inheritance Tax. There has been ... Continue Reading
LITRG offers some tips to fill gloomy November evenings by reviewing your tax and tax credits affairs. Make sure you don’t miss deadlines or lose out on ... Continue Reading
Have HMRC sent you a calculation showing tax owed for 2010/11? Do you need help to understand it? Do you want to know your rights? Read the LITRG guide. The ... Continue Reading
John Feaster, author of Stamp Duty Land Tax: A Practical Guide, reviews the topical subject of Multiple Dwellings Relief for Stamp Duty Land Tax. Introduction As ... Continue Reading
Mark McLaughlin points out that taxpayers may not be able to rely on consistency of treatment from HM Revenue and Customs in all cases. Introduction Can ... Continue Reading
