The normal expenditure out of income exemption
The normal expenditure from income exemption provides a valuable exemption from inheritance tax.
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Income tax issues in commercial letting
This is a the first of a two part back to basics article on property matters for individuals.
How multiple trusts can reduce inheritance tax
One effect of the inheritance tax changes to trusts in Finance Act 2006 was that trusts within the ‘relevant property re...
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The real-life impact of tax can be frustrating
Children add a great deal to any parent’s life – but this isn’t an article about parenting!
The arbitrary VAT rates on different foods
If the man on the Clapham omnibus knows anything about VAT, he probably knows that Jaffa Cakes are zero-rated but that c...
Partial exemption in VAT registered businesses
What are the basic rules of partial exemption?
The extension of R&D rules to reflect working practices
The Autumn Budget 2021 saw significant changes to the R&D rules, with the inclusion of further categories of qualify...
Kunjur: Deductibility of accommodation expenses
It is well known that the deductibility of expenses for employees is much tougher than for the self-employed....
How to submit the perfect job application
Working from home across various lockdowns has given us the rare opportunity to pause and think about our lives and our ...
Will it be a safe landing?
The transfer of assets abroad provisions exist to counteract tax avoidance achieved by means of a relevant transaction w...