A series of regulations have been published, which support the Government's initiative to tackle avoidance of income tax and NICs through the use of managed ... Continue Reading
Following Royal Assent to the Finance Act 2007 on 19 July 2007, HMRC have published revised guidance for the capital gains tax (CGT) TAAR for avoidance through the ... Continue Reading
A quick guide to recent additions to the HM Revenue & Customs website.Week ending 20 JulyWhat’s new? Gift Aid donor benefit limits: the online guidance ... Continue Reading
HMRC have published guidance on the anti-avoidance measures contained in Finance Act 2007, s 28 in relation to management expenses.Under ICTA 1988, s 75, a deduction ... Continue Reading
The House of Lords has announced that judgment will be given in the Arctic Systems case next Wednesday morning 25th July 2007 at 9.45am.The judgment will be given ... Continue Reading
The Chartered Institute of Taxation (CIOT) is to launch a detailed study of what a new Taxpayer's Charter should cover and how it could work in practice.The ... Continue Reading
HMRC have published draft legislation, which, subject to Parliamentary approval, will ensure that individuals who have bought or will buy a home abroad, will not ... Continue Reading
In response to representations received, HMRC have published a statement regarding the reattribution of inherited estates and payments to pension policyholders.Under ... Continue Reading
A quick guide to recent additions to the HM Revenue & Customs website.Week ending 13 JulyWhat’s new? Taxation of small pensions: HMRC has discovered that ... Continue Reading
HMRC have published details of proposals to change the scope of the existing IHT excepted transfer and excepted settlements regulations so that fewer returns will ... Continue Reading
