Taken from the Tolley Exam Training EU VAT ADIT training manual, this piece covers ‘Management and advice’ and the difficult distinction in the area of financial exemptions between a ‘transaction’ and ‘advice’, where ‘transaction’ is exempt, but the provision of advice is taxable.
Company: Tolley | Published: 11 November 2014 | Business Area: VAT and Sales Tax
The hectic weeks leading up to the self-assessment deadline on 31 January are a stressful time for tax professionals. Fortunately help is at hand! Technology exists to make the entire process quicker, easier and more efficient. Read this short guide to find out how.
Company: CCH, A Wolters Kluwer Business | Published: 29 October 2014 | Business Area: Practice Management
HMRC have started to issue Accelerated Payment Notices to individuals involved in tax planning schemes. What are these notices? Can you appeal against them if they are wrong? And are there any other options to consider? Download this article to find out more.
Company: Berg Kaprow Lewis | Published: 20 October 2014 | Business Area: Enforcement and Regulation
Last July, the G20 finance ministers met in Moscow to endorse the OECD's action plan on tackling base erosion and profits shifting. One year on, Tax Journal the leading tax publication for the UK corporate and business community has produced a special report on 'BEPS one year on'
Company: Tolley | Published: 13 August 2014 | Business Area: Enforcement and Regulation
Taken from Tolley Capital Gains Tax 2014-15, this excerpt deals with an important area of the law which has changed in 2014 in relation to Private Residences including a number of recent tribunal decisions.
Company: Tolley | Published: 11 August 2014 | Business Area: Capital Gains
This content covering ‘The Post 2014 Revolution’ is taken from Tolley’s Pensions Taxation 2014-15. This title highlights all of the changes which have taken place since 2006 and particularly includes any new 2013 changes to the pensions taxation regime.
Company: Tolley | Published: 04 August 2014 | Business Area: Corporate Pensions
The Autumn Statement contained a surprise announcement that the “last 3 years” exemption for principal private residence relief will be reduced to 18 months for disposals on or after 6 April 2014. This article looks at how significant the change could be by focusing on three situations affected... view abstract
Company: Tolley | Published: 24 June 2014 | Business Area: Capital Gains
The future is brighter, the economy is picking up, the farming year is well underway, and there are a number of steps that farmers and land owners can take now to put their tax affairs in better order for the future.
Company: Saffery Champness | Published: 12 June 2014 | Business Area: Income Tax
This article, written by Keith Gordon for Taxation magazine, the market-leading weekly magazine providing news and features on UK tax law, practice and administration, discusses HMRC’s proposal to extract cash from taxpayers’ bank accounts.
Company: Tolley | Published: 09 June 2014 | Business Area: Enforcement and Regulation
Increasingly, tax is becoming a moral issue – and one that is beginning to be taken very seriously by many companies. Consequently, approaches to tax advice are changing. This document concentrates on two key areas that we believe have not been fully addressed.
Company: Mazars | Published: 29 April 2014 | Business Area: Planning
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