Peter Arrowsmith FCA highlights a selection of National Insurance matters, and provides a timely tip regarding NIC repayment claims. National Insurance ... Continue Reading
LITRG urges less technical jargon, more detail and commitment to ongoing review in HMRC’s plans to deliver better value for money and accountability as ... Continue Reading
Enabling people with disabilities to live independently and decide on their own care is an important government policy. But for it to work, the tax implications ... Continue Reading
You might assume that February is a quiet month after the rush of filing tax returns by 31 January. But there are a number of things to watch out for. Introduction Each ... Continue Reading
Oliver R. Hoor, author of 'The OECD Model Tax Convention - A Comprehensive Technical Analysis', provides a background and brief history of double tax treaties. Introduction Where ... Continue Reading
For some time it has been possible for employers to provide employees with vouchers enabling them to access childcare, and this benefit is tax-free up to a certain ... Continue Reading
Steve Allen of VAT Advisers Ltd considers the important issue of VAT on tenant recharges for commercial landlords. Introduction Commercial landlords ... Continue Reading
LITRG considers whether tax jargon could be reduced by the UK adopting a similar idea to the USA’s recent Plain Writing Act. Introduction Over ... Continue Reading
HM Revenue & Customs (HMRC) is launching a public consultation on a new system of compliance checks for 'Small and Medium-sized Enterprises', (SMEs), to bring ... Continue Reading
In the current financial climate people are inevitably looking for ways to increase their household income. Sarah Laing points out that many are doing this tax ... Continue Reading
