Sarah Bradford explains how the Capital Gains Tax legislation provides tax relief for assets that have become worthless - and may even provide Income Tax relief ... Continue Reading
Sarah Bradford highlights potential benefits and pitfalls of salary sacrifice arrangements.IntroductionAlthough as a general rule an employee is taxed on non-cash ... Continue Reading
Steve Allen of VAT Advisers Ltd highlights a further selection of recent VAT cases.Tribunal Says New Building Linked to Care Home was Not Eligible for Zero-RatingThis ... Continue Reading
BKL Tax highlights a recent tribunal case concerning the application of PAYE and the incidence of Income Tax when an insuffient amount is deducted.IntroductionThe ... Continue Reading
Steve Allen of VAT Advisers Ltd highlights a selection of recent VAT cases. High Court says Tribunal should Not Ignore Contracts when Deciding if Taxpayer is acting ... Continue Reading
Malcolm Finney points out that trusts can still be highly effective mechanisms enabling long term provision for family members.Onshore Versus OffshoreTrusts may ... Continue Reading
Mark McLaughlin CTA (Fellow) ATT TEP looks at the recent HMRC consultation document on the simplification of the associated companies rules for the purposes of the ... Continue Reading
Brian Redford explains how listening to HMRC’s first ‘Super Podcast’ can help businesses prepare for big changes to the way they file and pay their taxes. ... Continue Reading
There were few surprises for those on low incomes in this Budget. The real meat will be in Budget 2010 – Part 2, expected to be in June. IntroductionThis is the ... Continue Reading
Mark McLaughlin CTA (Fellow) ATT TEP considers some tax effects of the Companies Act 2006 procedure for reducing share capital. IntroductionThe ability of companies ... Continue Reading
