Displaying 1-10 of 12 results
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How to respond to an HMRC information request
- Article
- 04 Apr 2024
Is HMRC entitled to the information it has requested about your client? In the first of a series of articles on managing risk, solicitor Karen Eckstein outlines the factors to consider.
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Construction industry scheme continues to grow
- Article
- 04 Apr 2024
HMRC data suggests there has been a significant increase in construction industry scheme receipts. Howard Royse looks at the reasons why and considers the future of the scheme.
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Ways to tackle tax threshold unfairness
- Article
- 04 Apr 2024
Patricia Mock and Sally Campbell, co-authors with Bill Dodwell of a recent Tax Law Review Committee discussion paper, consider a range of principles to help inform future tax policy.
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Time to think about ATED?
- Article
- 27 Feb 2024
Ahead of the next ATED deadline on 30 April 2024, Stephen Relf explains why more of us may need to engage with ATED, identifies some problem areas to look out for and asks if ATED is still fit for purpose.
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A lightning bolt for the VAT Tour Operators Margin Scheme
- Article
- 27 Feb 2024
In the case of Bolt Services UK Limited, the First-tier Tribunal found that mobile ride hailing services fall within the Tour Operators Margin Scheme (TOMS). Ed Saltmarsh considers the implications of the decision for the industry and for the fate of TOMS itself.
Tax changes taking effect from April 2024
- Article
- 16 Feb 2024
ICAEW’s Tax Faculty provides a summary of the key changes taking effect from 1 April 2024 for companies and 6 April 2024 for individuals and unincorporated businesses.
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Camping pods and capital allowances
- Article
- 02 Feb 2024
What is a building for capital allowances purposes? This was the question in a recent tax case concerning camping pods, as Stephen Relf discovers.
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Changes to the cash basis for traders
- Article
- 02 Feb 2024
Richard Jones considers the changes provided for by Finance Bill 2023-24 to the cash basis for trades subject to income tax.
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Changes to the rules for low-income trusts and estates
- Article
- 02 Feb 2024
Mei Lim Cooper looks at some of the useful changes made by Finance (No. 2) Act 2023 to simplify the rules for trusts and estates. Most of the measures take effect from 6 April 2024.
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Transfer of assets abroad redefined
- Article
- 11 Jan 2024
Andrew Cockman reviews the Supreme Court decision in Fisher concerning the transfers of assets abroad rules.
Displaying 1-10 of 12 results