Small or large company?
As tax advisers know only too well, where there are rules there are exceptions; the UK corporation tax treatment of divi...
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Features
Life after Lobler
Consider this scenario: a recently retired couple sell their family home for £1m with a view to downsizing....
Weighing it up
Before addressing taxation issues, timing requires some mention of the so-called ‘Panama papers’.
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The return of the taxpayer
In the May 2015 issue of Tax Adviser, I wrote about the Upper Tribunal’s decision in R (oao Higgs) v HMRC [2...
Identifying the boundaries
The debate about tax avoidance continues unabated, with the controversial leaking of the ‘Panama papers’ adding fuel to ...
Not so simple
I have a client who is eligible to join the scheme and will save a lot of tax compared to normal VAT accounting....
Tax engagement letter: joint bodies’ guidance updated
What has changed? The three-stage approach remains: a covering letter, schedules of services, and standard terms and co...
Residence Nil Rate Band: An outline
Introduction The Conservative party 2015 election manifesto stated that it would “take the family home out of tax by i...
Business Inheritance Tax and Trusts: Where are we now?
Introduction Since 2006 the use of trusts in inheritance tax planning has become progressively more difficult, and less...
Loans and debts
A quick recap Domicile and the situs of assets are the only factors in determining an individual’s liability to UK inhe...