PET spotting
To me, the initials GWR evoke the image of bygone days in which steam trains would pass through the undulating countrysi...
Personal tax
Personal tax
Full circle
The last major change in the taxation of dividend income was on 6 April 1999 when the non-repayable tax credit came into...
21st Century tax
I purchased my first computer in the early 1980s – an Osborne.
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Double whammy
Southern Aerial (Communications) Ltd and the taxpayers, Mr and Mrs Jones, appealed against HMRC’s NIC determinations and...
Autumn savings
The third ‘fiscal event’ of the year took place on 25 November 2015, when the Chancellor delivered the Autumn Statement....
Worth next to nothing
Negligible value claims can be useful in reducing an individual’s tax liability if they own assets that have become wort...
Errors and emissions
The company car rules determine the annual value of the benefit to be calculated as being the manufacturer’s vehicle lis...
Capital Relief
The Government is under increasing pressure to improve the availability and quality of housing in the UK....
Great Expectations
The Principal Private Residence relief (‘PPR’) provided to individuals on the disposal of their main residence is probab...
Spring Cleaning
The capital gains tax exemption on the disposal of a person’s only or main residence (which is in most cases automatic),...