The payrolling of benefits: new employer obligations
A lot has changed since P11D forms were introduced in the early 1960s.
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Features
The VAT treatment of private hire vehicles
Very little happened on Tax Administration and Maintenance Day, with just two documents issued and two further topics me...
Furnished holiday lettings: tax advantages eliminated
UPDATE: Those following the Finance (No 2) Bill 2024 will have seen that the measures to achieve the government's policy...
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Inheritance tax planning: a pragmatic approach
The topic of inheritance tax is often clouded in ambiguity and apprehension.
Good guidance: one year on from LITRG’s report
The CIOT’s Low Incomes Tax Reform Group (LITRG) published a report in April 2023 – ‘Good guidance: the importance of eff...
The evolution of artificial intelligence: professional standards
The progress of artificial intelligence (AI) is well documented, and the impact on tax professionals will continue to ev...
Termination of employment: when is a payment tax free?
One of the issues that has regularly featured in the case law concerning employment tax is the taxation of payments rece...
Compensation and termination fees: VAT treatment of payments
If any reader is still unaware about the basic facts of the Post Office Horizon saga, the outcome was that hundreds of s...
The top ten risks: how to protect your practice
As all members of CIOT and ATT will be aware, the duty to manage their professional risk is an increasing obligation....
VAT exemption on insurance: no longer a safe bet?
Just what is insurance?