Andrew Goodall

The measures so far in Scotland, Northern Ireland and Wales

Basic rules for universal credit, and the complexities facing self-employed claimants

Key features of the incorporation and disincorporation reliefs in TCGA 1992

Update on the migration of content from HMRC’s website to GOV.UK

Changes to the annual investment allowance made in this year’s Finance Bill

Basics of the rules set to be introduced next year

ANDREW GOODALL examines how HMRC have been dealing with tax credits overpayments.

Comment

Overpayments Ahead

ANDREW GOODALL takes stock of the tax credits system in the run-up to the renewals deadline on 30 September 2004.

Comment

Overpayments Ahead

ANDREW GOODALL takes stock of the tax credits system in the run-up to the renewals deadline on 30 September 2004.

ANDREW GOODALL CTA discusses recent developments with the European savings directive.

SWITZERLAND CONTINUES TO resist attempts to persuade it to end its notorious banking secrecy and sign up to the European Union's proposed savings directive.

This has serious implications for the honest taxpayer. Even if European Union Member States succeed in winning over 'third countries' by their self-imposed December deadline, there is still a long way to go in the struggle to protect national tax bases in the global economy.

ANDREW GOODALL argues that there has been insufficient thought given to the effect of the new nil rate band for corporation tax.

THE RECENT PARLIAMENTARY debate on the new nil rate band for corporation tax deserves some scrutiny, given the controversy surrounding the Budget proposal. Having read the transcript, I doubt whether the new tax régime will last very long. Tax advisers may welcome the extra work, but they need to tread carefully.

ANDREW GOODALL ATII looks into the future at the new child tax credit and working tax credit.

IMAGINE THIS. YOU are trudging quietly through your 2004 tax return when you are stopped in your tracks by the question, 'Was your child benefit stopped or reduced under the Child Benefit (Unruly School Children) Act 2003?'.