Personal tax

PET spotting

To me, the initials GWR evoke the image of bygone days in which steam trains would pass through the undulating countrysi...

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....