Peter Arrowsmith FCA highlights a selection of NIC matters, and outlines how potential Class 1A NIC savings may be made by family companies. Class 2 NIC - Changes ... Continue Reading
In the fifth of a series of extracts adapted from his eBook 'Hutton on Estate Planning' (3rd Edition), Matthew Hutton looks at Inheritance Tax (IHT) Business Property ... Continue Reading
Steve Allen of VAT Advisers Ltd provides some useful tips on reclaiming input VAT. IntroductionYou can generally reclaim VAT on goods bought up to 4 years before ... Continue Reading
A review of a book by By Richard Bramwell QC, John Lindsay, Alun James, Julian Hickey, Michael Collins Published by Sweet & MaxwellIntroductionTimes change, and ... Continue Reading
Paper Self-Assessment tax returns for 2009-10 have to reach HMRC by 31 October 2010 otherwise you risk being charged a late-filing penalty. Here is a recap of the ... Continue Reading
The Provincial Tax Practitioner asks: Entrepreneurs' Relief - What's in a name? Am I Alone in Thinking there are Too Many ‘r’s in Entrepreneurs' Relief?There’s ... Continue Reading
Mark McLaughlin looks at two Income Tax anti-avoidance rules potentially affecting receipts of capital. IntroductionThe introduction of a higher Capital Gains Tax ... Continue Reading
In the fourth of a series of extracts adapted from his eBook 'Hutton on Estate Planning' (3rd Edition), Matthew Hutton looks at the problem with Inheritance Tax ... Continue Reading
The practicalities of dealing with PAYE tax calculations are beginning to unfold for HMRC as taxpayers react to the first batch of underpayment estimates – LITRG ... Continue Reading
LITRG welcomes the opening of discussions on PAYE reform, but suggests HMRC exercise caution by ensuring that the detail is carefully thought through before moving ... Continue Reading
