The ideal in inheritance tax (IHT) lifetime planning would be for the owner of a main residence to gift the property to another such that the property does not ... Continue Reading
HMRC's overbearing predilection for treating taxpayer mistakes as deliberate is common knowledge amongst the profession. Tony Monger, Director of Tax Investigations ... Continue Reading
Trusts are created for a number of reasons but with reference to property that reason is invariably for protection. The beneficiary may become ... Continue Reading
Iain Rankin looks at a question sometimes asked by company owners. Many employers offer salary sacrifice arrangements, where an employee salary is reduced in exchange ... Continue Reading
Peter Vaines comments on the notorious Employee Benefit Trust "Loan Charge", and two important cases for Entrepreneurs' Relief and Personal Service Companies, aka ... Continue Reading
BKL's Geraint Jones warns that HMRC is taking a proactive approach to taxing cryptocurrency gains. Interest in cryptocurrency is continuing to grow and HMRC is ... Continue Reading
RSM UK's George Bull explains why a recent IFS report is wrong to suggest that partnerships should pay more National Insurance Contributions The title of ... Continue Reading
Peter Vaines looks at NHS proposals to circumvent the IR35 personal service company rules, and the rights of taxpayers and others to access HMRC information. IR35: ... Continue Reading
Stay ahead of the crowd with the latest planning tips and news for accountants and tax professionals. To celebrate our one year anniversary of the launch ... Continue Reading
Capital Gains Tax (CGT) rules state that any gain made on the disposal of a property is exempt from tax if the property is (or has been at any time during the ... Continue Reading
