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KEITH GORDON MA, ACA, ATII discusses taper relief and inter-spouse transfers
KEITH M GORDON MA, ACA, ATII considers the effects of the recent changes to the definition of business asset for taper relief purposes.
'To tax and to please … is not given to men' according to Edmund Burke (1729-97) in his work On American Taxes. This perceptive remark was again proved to be correct on the introduction of taper relief.
JUST AS THERE are specific taxation issues relating to actors, sportsmen and farmers, such also exist in relation to writers and artists. The term 'writer' includes journalists, authors, playwrights, composers, etc. The term 'artist' covers painters, sculptors, etc. Clearly, where such a person is employed, the income from that employment will be taxed under the normal rules of Schedule E, but this article concentrates on the rules for income derived outside employment. Statutory references are to the Taxes Act 1988, unless otherwise specified.
Tax Efficient Training
Keith M Gordon MA, ACA, ATII looks at the various rules for obtaining tax relief on training expenses.
Tax Efficient Training
Keith M Gordon MA, ACA, ATII looks at the various rules for obtaining tax relief on training expenses.
Keith Gordon MA, ACA, ATII reminds readers of some incidental advantages of incorporation.
