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What about IHT

Tax consequences of proposed gift of property. A director of a limited company in which she has owned more than 5% of the shares for at least two years, owns a residential property...

Private schools

New year resolutions for a better practice.

Tax implications of farmland passed on during mediation. My client is a sole trader farmer. One of his adult sons has been actively assisting his father, on a full time basis,...

Slack lawyers

Pensions IHT

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UK employees who leave the UK and work overseas

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Tax tip: VAT and private schools Readers’ forum: Use of the IHT relief for gifts out of income Readers’ forum: Claiming exchange rate loss in UK tax return Readers’ forum: Tax effects of moving in with the in-laws Readers’ forum: Is there VAT on lessons invoiced to school?

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NEWS

Reinstate rule to waive interest when no tax is due Cladding work can be zero rated, says HMRC Salary sacrifice schemes favoured by many employers Contracted out R&D decisions final Disclosures of untaxed offshore income jump 22%

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CASES

Barn conversion was carried out in two stages Arguable case for granting of freezing orders No liability on sale of capital accounts Salary sacrifice arrangements for expenses Redress payments included taxable interest

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