R (on the application of APVCO 19 Ltd & others) v HM Treasury & another
A record amount of inheritance tax (IHT) was paid into the public purse during April, new figures show.
HMRC received £379m in the same month in which the Conservative party said it would raise the IHT threshold to £1m for some taxpayers – a pledge that looks set to be fulfilled in this week’s Budget.
Can a UK company employee sacrifice salary for a retirement pot while abroad?
Is there any clawback of reclaimed VAT on a change of letting type?
Basic rules of relief for personal pension contributions
ACC Green (TC4427)
Can property expenses for a main residence be claimed against rental income?
Is there logic to SDLT anti-avoidance provisions?
A guide to venture capital scheme changes
The Individual Savings Account (ISA) (Amendment No 4) Regulations 2015/1370 and the Child Trust Fund (CTF) (Amendment No 3) Regulations 2015/1371 have been made and will come into force on 1 July.
Allocating revenue and capital expenditure between the co-owners of a property
Government plans to reduce administrative costs to business by £10bn will fail unless the complexity of the tax code is tackled, the Institute of Chartered Accountants in England and Wales (ICAEW) has warned.
Two of the UK’s three longest Finance Acts were enacted in the previous parliament, the ICAEW notes in a letter to the chancellor of the exchequer, George Osborne, while calling for a “one in, two out” principle to apply to tax laws.