Tax

The Tolley’s Taxwise series has helped many a student of tax pass their exams. However practitioners will be missing a trick not to have to hand a copy of Volume II which provides a practical [...]

Many farms operate through some interaction with “barter” which is an “exchange of goods and services”. Such practices can have a negative impact when claiming the inheritance tax reliefs of [...]

The deadline for submissions to the Office for Tax Simplification is Friday 8 June 2018 at 11.45pm and Peter Nellist, along with many others, has submitted his feedback on the proposals for a [...]

The major changes introduced in Andalusia at the beginning of 2018 for the calculation of Spanish Succession Tax (SST) liability are of note generally when dealing with estate planning and [...]

HMRC has announced that this Spring it will consult on a new approach to the taxation of trusts. It wants to simplify the taxation of trusts. Whilst welcome - why? Perhaps the clue is in the [...]

French taxpayers will have to familiarise themselves with the new French income tax collection system which is to start on 1st Jan 2019. France is one of the last European countries which has [...]

A recent tribunal case focused on the quality of occupation as a key part of the principal private residence relief (PPR) claim. Bailey v Revenue and Customs [2017] UKFTT 658 concerned an [...]

Mr Ashraf submitted a number of self-assessment returns, disclosing income from three different sources. HMRC opened an investigation and eventually raised further assessments after identifying a [...]

With so much being written and considered about the Vigne first tier tax tribunal decision (The Estate of Vigne Deceased v HMRC [2017] UK FTT 632) the impact of this decision on all livery and [...]

The law never stands still does it? Just look at what the Private Client practitioner is having to cope with at the moment. The Law Commission, the OTS and HMRC are all proposing major changes. [...]