In the ninth of a series of extracts adapted from his eBook 'Hutton on Estate Planning' (3rd Edition), Matthew Hutton looks at estate planning involving family ... Continue Reading
Julie Butler FCA of Butler & Co highlights a recent report on an encouraging case for taxpayers dealing with property valuations for Inheritance Tax purposes. Introduction A ... Continue Reading
Steve Allen of VAT Advisers Ltd reports on a further selection of recent VAT cases. Tribunal says Bad Debt Relief due on Unpaid Loan Balances This case ... Continue Reading
Responding to consultation on phasing out the default retirement age, LITRG highlights some issues arising from the line between working life and retirement becoming ... Continue Reading
LITRG urges Government caution when introducing ‘Universal Credit’ - set to replace many existing tax credits and benefits in the biggest overhaul ... Continue Reading
Steve Allen of VAT Advisers Ltd reports on a selection of recent VAT cases. ECJ says Provision of Retail Vouchers in Exchange for Salary is a Taxable Supply The ... Continue Reading
In the eighth of a series of extracts adapted from his eBook 'Hutton on Estate Planning' (3rd Edition), Matthew Hutton highlights a potential tax trap regarding ... Continue Reading
Mark McLaughlin warns to watch out for close company loans to participators. Introduction Many business owners operate more than one business, often ... Continue Reading
Mark McLaughlin considers the implications of the decision in the recent P A Holdings case. Background In Revenue and Customs v PA Holdings Ltd [2010] ... Continue Reading
In the seventh of a series of extracts adapted from his eBook 'Hutton on Estate Planning' (3rd Edition), Matthew Hutton looks at Inheritance Tax (IHT) planning ... Continue Reading
