Personal tax

Double whammy

Southern Aerial (Communications) Ltd and the taxpayers, Mr and Mrs Jones, appealed against HMRC’s NIC determinations and...

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),...

Chair's view, Issue 1

2015 has been something of a year of change in the world of property tax and the Property Taxes Technical Sub-Committee ...