Malcolm Finney, author of 'Personal Tax Planning: Principles and Practice', looks at the UK tax implications for an individual's only or main residence. Background For ... Continue Reading
Mark McLaughlin highlights the intangible fixed assets rules for companies, following business incorporations. Introduction - Corporate Intangibles An ... Continue Reading
Julie Butler considers the importance of business commerciality for loss relief purposes, and highlights a recent tax case. Is a Business Being Conducted ... Continue Reading
Malcolm Finney outlines how trustees can access Capital Gains Tax relief for disposals of an only or main residence, for Tax Insider. Introduction Principal ... Continue Reading
Mark McLaughlin looks at trading activities and their implications. Introduction The 2012 London Olympics will provide an excellent opportunity for ... Continue Reading
The Low Incomes Tax Reform Group asks how inclusive is HMRC's policy for doing everything online. On Monday 8 August HMRC published two consultation documents ... Continue Reading
Given recent developments in the context of international tax agreements, anyone who wants to achieve finality and peace of mind might be well advised to opt ... Continue Reading
As HMRC’s consultation ‘Incapacitated person – a modern definition’, draws to a close, LITRG reports on its success in stimulating debate ... Continue Reading
James Bailey for Property Tax Insider outlines a useful form of Capital Gains Tax relief for property owners. Introduction For the purposes of Capital ... Continue Reading
Brian Redford of HMRC discusses two consultations – “Establishing the Future Relationship between the Tax Agent Community and HMRC” and “Working ... Continue Reading
