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
After recent Government announcements, you cannot fail to be aware that it is introducing changes to pension tax relief. But what are they, and will they affect ... Continue Reading
Steve Allen of VAT Advisers Ltd provides some useful VAT pointers for charities. 1. Are you Operating as a Business? The fundamental question is - does ... Continue Reading
Mark McLaughlin CTA (Fellow) ATT TEP considers why determining domicile status is seemingly getting more difficult. Introduction Determining a person's ... Continue Reading
Matthew Hutton, Presenter of the ‘Private Client Monthly Tax Update’ Webinars, reports on a recent case regarding Income Tax relief on loan interest ... Continue Reading
