Tax Articles

Guide to IHT and Small Business

Inheritance Tax (IHT) is payable on a deceased person’s estate (exclusing their principal private residence for whaih an extra allowance is available) at 40 per...

Tax Free Perks

The Government has continuously sought to limit the tax free perks that businesses can provide for their employees. However, there are some remaining. Here is...

VAT on Business Assets With Private Use

It is very commom for a smaller business to have assets which have been acquired which are used for both business and private use. Traditionally,...

Employed or Self-Employed?

Whether you are employed or self-employed makes a substantial difference to how you are taxed and the income tax liabilities of an employed person can...

VAT – Place of Supply of Services

With different rates of value-added tax (VAT) applying throughout Europe, the place that a supply is made (and hence the VAT rate which is applicable)...

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Tax News

Guesswork Not Enough to Create Tax LiabilityMay 31, 2018

When HM Revenue and Customs (HMRC) suspect serious tax evasion, they will normally launch a full-scale tax investigation into the person they suspect. They use many...

Son’s Casual Employment Proves Expensive for DadApril 25, 2018

One area in which problems may not be anticipated is when a family member's status as a 'genuine' employee is disputed by HM Revenue and...

I’ll Scratch Your Back and You Scratch MineMarch 23, 2018

HM Revenue and Customs (HMRC) have recently carried out research on the 'sharing economy' – by which people share skills, resources, time or property with...

Insufficiency of Funds – Deals Mean Loss of ControlFebruary 22, 2018

Failing to pay taxes due because of insufficiency of funds with which to do so has repeatedly been challenged by HM Revenue and Customs (HMRC)...

What Has Queen’s Club Got That Others Don’t?January 2, 2018

In an interesting VAT case, the well-known tennis club Queen's Club has been successful in a claim for recovery of the VAT it incurred on...

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