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As our members are well aware, this has been a busy few months for those whose practice areas cover non-residents, non-domiciliaries or trusts.

The last major change in the taxation of dividend income was on 6 April 1999 when the non-repayable tax credit came into effect.

To me, the initials GWR evoke the image of bygone days in which steam trains would pass through the undulating countryside, combining natural beauty with engineering ingenuity and inspiring confide

The tax problems older people face have long been documented in reports by the Low Incomes Tax Reform Group (LITRG), the National Audit Office and the Office of Tax Simplification (see further info

Furnished holidays lettings have a lot going for them.

The Chancellor presented his eight Budget on 16 March, with a whirlwind of new measures for businesses and individuals alike.

Southern Aerial (Communications) Ltd and the taxpayers, Mr and Mrs Jones, appealed against HMRC’s NIC determinations and assessments to income tax on car and fuel benefits purported to have arisen.

I purchased my first computer in the early 1980s – an Osborne.

The company car rules determine the annual value of the benefit to be calculated as being the manufacturer’s vehicle list price (with some special rules for accessories) multiplied by a percentage

Negligible value claims can be useful in reducing an individual’s tax liability if they own assets that have become worthless since their acquisition. The legislation is found in TCGA 1992 s 24.