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Personal Tax

Need for reform

JOHN ENDACOTT explains how the Pre-Budget Report tax rate changes will affect the liabilities on individuals' income

MALCOLM FINNEY considers the implications of non-UK domiciles accessing offshore monies following FA 2008

The name's bond, AIG bond. TIM PAGE offers a little comfort for investors in distressed bonds with impending deadlines

With clients worried about their cash deposits, LESLEY STALKER considers some tax-based alternative advice

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Tax tip: NICs Readers’ forum: Concern about structure of proposed new scheme Readers’ forum: Too late to appeal assessments which may be invalid? Readers’ forum: Conundrum when advising both parties who are divorcing Readers’ forum: Does death of joint property owner cause a VAT problem?

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NEWS

Help test the single trade window Waiting times on HMRC helplines spiral out of control Football agents’ dual representation contracts clarified Late payment penalties toughened Call for proposals on how to simplify the UK VAT system

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Deadline dates for June 2024

CASES

Suppressed sales resulted in a personal liability notice Information request was not proportionate Agreement did not constitute grant of an option No evidence to support claim for R&D costs Fields provide an amenity to the farmhouse

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Help test the single trade window Waiting times on HMRC helplines spiral out of control Football agents’ dual representation contracts clarified Late payment penalties toughened Call for proposals on how to simplify the UK VAT system

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