Malcolm Finney outlines the conditions for a valid disclaimer, and its implications for Inheritance Tax purposes. Introduction - What is a Disclaimer? Inheritance ... Continue Reading
James Bailey warns that the 'Only or Main Residence' Exemption can be denied or restricted in certain circumstances. Introduction Everyone knows that ... Continue Reading
Peter Arrowsmith FCA highlights a selection of NIC matters, and provides a helpful tip for elderly couples. Reliefs Being Abolished The recent publication ... Continue Reading
LITRG’s guide to HMRC’s forthcoming tax repayment letters advises you to make sure yours is right (neither too much nor too little) and check whether ... Continue Reading
Mark McLaughlin looks at the tax rules for jointly held property, and highlights a recent tax case. Introduction The tax legislation includes specific ... Continue Reading
Lee Sharpe considers HM Revenue & Customs' current strategy for campaigns. Introduction HM Revenue & Customs picked a bad week to launch their new VAT ... Continue Reading
Malcolm Finney provides an overview of two different types of trust for Tax Insider. Introduction - Trusts are Still Useful! Trusts have been used for ... Continue Reading
Despite the temptation to enjoy warm summer evenings, don’t neglect your tax and tax credits paperwork. LITRG reminds us of deadlines in July which cannot ... Continue Reading
LITRG comments on the progress of HMRC’s special tax deal for plumbers and associated trades to ‘own up’ to under-declared tax liabilities and ... Continue Reading
LITRG draw attention to tax credits issues when your childcare costs change in the holidays or when your children leave school. Introduction As ... Continue Reading
