Lump sums
The problem of getting the tax position right when claiming deferred state pension lump sums is one that will eventually...
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Features
Into the woods
It is fair to say that the woodlands activity on a farming enterprise is often forgotten about in terms of accountancy a...
Not in the long grass
On 13 July 2017, after representations from many professional bodies and stakeholders (including CIOT, ATT and LITRG), t...
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Starting from scratch
Living in the South East of England I see a number of clients who are approached by developers to purchase their land....
Deregistration tips
Life without worrying about VAT might be an attractive thought for many small business owners.
For whom the bill tolls
The fundamental principle of VAT (so much so that it is the basis of the name of the tax) is that each party in a chain ...
Requirement to Correct
HM Revenue and Customs (HMRC) has focused heavily on offshore matters in recent years, but believes that a huge amount o...
Zero rated vehicles
HM Revenue & Customs (HMRC) issued, earlier in the year, new guidelines on the VAT free supply of vehicles to custom...
Errors in taxpayer documents
Clause 64 of the Finance Bill, which is now awaiting its second reading in the House of Lords on the 15th November and i...
A puzzling thing
Now here’s a puzzling thing At a party conference season four months after a general election, the party that won that ...