LITRG’s response to the European Commission’s consultation on VAT reform stresses that the impact of change on consumers and individuals running small ... Continue Reading
Smith and Williamson provide an introduction to Limited Liability Partnerships (LLPs) as a possible business structure. Advantages of a Limited Liability ... Continue Reading
James Bailey provides some useful tax pointers for business entrepreneurs. Planning Ahead When Setting Up in Business It is important to consider your ... Continue Reading
Penny Hamilton and Oliver Connolly highlight HMRC's internal review process in respect of tax appeals. Introduction As part of the reform of tax appeals ... Continue Reading
New Relationship Between HMRC and Tax Agents: Is HMRC Giving Up? TaxationWeb considers HM Revenue & Customs' commitment to quality of service. Well, ... Continue Reading
LITRG has strongly criticised HMRC’s policy of requiring tax credit claimants to attend interviews at enquiry centres if they are unable to answer the tax ... Continue Reading
James Bailey offers some helpful advice to taxpayers who receive an enquiry notice from HM Revenue and Customs (HMRC) What You Should NOT Do If You Receive ... Continue Reading
Malcolm Finney outlines the background to trust residence for Income Tax and Capital Gains Tax purposes. Background While a trust is a separate taxable ... Continue Reading
Peter Rayney FCA CTA (Fellow) TEP of Peter Rayney Tax Consulting Ltd outlines methods of extracting funds or value from the family or owner-managed company. Extracting ... Continue Reading
HM Revenue & Customs warns that it will be examining construction projects linked to the Olympic Games for Tax, National Insurance or National Minimum Wage issues. Introduction Companies ... Continue Reading
