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
Sarah Bradford outlines some important Capital Gains Tax changes from 23 June 2010 for Tax Insider Lite.IntroductionA rise in the rate of Capital Gains Tax (CGT) ... Continue Reading
HM Revenue & Customs (HMRC) is urging Tax Credits claimants to renew their claims by the 31 July deadline, or their payments will stop.Tax Credits Renewal - The ... Continue Reading
LITRG explains that by 31 July most people who receive tax credits must complete the renewals process - even if you no longer want to claim, or think you are no ... Continue Reading
Mark McLaughlin looks at the recent HM Revenue & Customs powers concerning taxpayer record-keeping requirements.Introduction 'New HMRC powers' is a phrase we have ... Continue Reading
Steve Allen of VAT Advisers Ltd reports on a recent VAT case.Introduction - Insurance Intermediary ExemptionOn 22 April 2010, the Court of Appeal (CoA) released ... Continue Reading
Julie Butler comments on the lack of certainty in determining the market value of land and buildings for Inheritance Tax purposes.The Difficulty of Estimating the ... Continue Reading
