In the first of two articles which looks at joint property ownership of rental properties (excluding furnished holiday lets), Malcolm Finney looks at joint ownership ... Continue Reading
Peter Arrowsmith FCA highlights a selection of NIC matters, and provides a tip for employers who have taken advantage of the NIC holiday for new businesses. NIC ... Continue Reading
Mark McLaughlin CTA (Fellow) ATT TEP looks at overdrawn loan account waivers and the potential NIC implications. Introduction It is not uncommon in ... Continue Reading
LITRG comments on the proposed use of HMRC tax data in calculating child maintenance payments and says that tax and tax credits guidance is needed for separating ... Continue Reading
Freelance journalist Nick Morgan, author of 'Tax Investigation For Dummies' looks at HMRC's approach to requesting personal records in enquiry cases. Introduction Without ... Continue Reading
Sarah Bradford outlines the tax benefits and limits for Individual Savings Accounts (ISAs) Introduction Savers have been hit hard by low interest rates, ... Continue Reading
Richard Asquith of TMF comments on the slow rate of implementation of the new VAT Recovery Claims procedures. Introduction On Thursday 31 March, the ... Continue Reading
Mark McLaughlin CTA (Fellow) ATT TEP looks at the legislation to supersede ESC C16 and asks why the concession's scope is being restricted. Introduction HMRC ... Continue Reading
LITRG outlines some tax issues to consider around the start of the new tax year on 6 April. Introduction The new tax year is a good time to take stock ... Continue Reading
With an eye on changes coming in, LITRG reminds us that the tax year end is a key date to review your tax credits. Introduction A number of changes ... Continue Reading
