Mark McLaughlin highlights the demise of Extra Statutory Concessions (ESCs)IntroductionExtra Statutory Concessions (ESCs) have been with us for decades, but are ... Continue Reading
HM Revenue & customs wants your opinion on proposals to change the special tax rules for furnished holiday homes which are let out commercially during the year.Furnished ... Continue Reading
With tougher penalties, HMRC increasingly mislaying papers and most now filing online, how can HMRC continue to justify not providing receipts for hand-delivered ... Continue Reading
LITRG reports that, from 1 January 2011, National Minimum Wage regulations will change, preventing low-paid workers from participating in travel and subsistence ... Continue Reading
HM Revenue & Customs has launched a consultation on how to improve the PAYE System.IntroductionHM Revenue & Customs (HMRC) wants to hear your views on how the Pay ... Continue Reading
LITRG draws attention to some topical issues including student tax, self assessment tax returns and tax payments, tax credits renewals and child trust fund changes. ... Continue Reading
Julie Butler considers the possible implications for businesses if they engage workers who are re-categorised from self-employed to employed, under the new penalty ... Continue Reading
Steve Allen of VAT Advisers Ltd highlights a recent case on what constitutes a 'document' and HMRC access.HM Revenue & Customs' Rights of Access to DocumentsA recent ... Continue Reading
Matthew Hutton MA, CTA (fellow), AIIT, TEP, presenter of 'Monthly Tax Review', reports on a recent talk by Gill Steel 'IHT & CGT - Some Particular Problems', concentrating ... Continue Reading
Mark McLaughlin highlights a recent Inheritance Tax case concerning pension rights.IntroductionFor Inheritance Tax (IHT) purposes, the general rule is that a transfer ... Continue Reading
