Features

basic-principles-estate-tax
Estate Administration
1 August 2017

Natasha Warren provides a refresher course on the basic principles of estate tax

expense-recharged-supplier-client-genuine-disbursement-not-VAT
Dibursements
1 August 2017

Neil Warren highlights the important differences between an expense recharged by a supplier to a client for his own costs and a genuine disbursement that is not subject to VAT

practical-issues-individual-domicile
Domicile
1 August 2017

Keith Gordon discusses a recent case which deals with practical issues relating to an individual’s domicile

Land-transaction-tax-legislation-Wales
Property Tax Voice
27 July 2017

Lakshmi Narain outlines the key features of the Land Transaction Tax legislation that will replace SDLT in respect of Welsh land transactions from April 2018

assessing-TOGCs
Property Tax Voice

Michael Hunter and Charlotte Fallon dwell on the recent trends in assessing TOGCs

tenant-owned-flat-management-company-problems
Property Tax Voice
27 July 2017

Leigh Sayliss looks at tax traps that can arise for tenants where they have bought the freehold of their property into a tenant-owned flat management company

landlord-contributions-difficulties
Property Tax Voice
27 July 2017

David Westgate leads us through some difficulties when landlords make contributions

Marking-tax-digital
Making Tax Digital
1 July 2017

Mark Purdue considers how Making Tax Digital will affect the work undertaken for clients

personal-service-companies
IR35
1 July 2017

Bill Dodwell asks whether personal service companies have had their day

Hamilton-on-tax-appeals
Tribunals
1 July 2017

Tax is always changing, and ensuring books are up to date can be a never-ending task. Penny Hamilton considers the process of producing the second edition of Hamilton on Tax Appeals