Core tax and structuring considerations are vital when advising landowners on development decisions and maximising use of assets, explain Naomi Stewart, head of tax at Shaw Gibbs, Tom Sater, head of energy at RO Energy, and Paul Sams, managing partner of Dutton Gregor
In this week’s Q&A, Ibrahim Nalla ATT CTA, tax adviser at Croner-i VIP Tax Team, explains the inheritance tax implications of a director’s loan assignment, including chargeable transfers and chose in action rules
Constant changes to tax on company car users create complexity and higher costs for business. Caroline Harwood, partner at BDO assesses the latest tax developments
Stephen Kenny, head of private client at PKF Littlejohn, explains the foreign income and gains (FIG) regime, the potential for use by Brits living abroad and looking to return, and for non doms facing high inheritance tax charges on worldwide income
With Making Tax Digital for Income Tax racing towards landlords and the self employed, HMRC has confirmed the exact filing dates for quarterly reporting
A bus driver ‘grasping at straws’ has lost a £28,000 appeal at the tax tribunal against HMRC discovery assessments as he had no evidence of expenses as rodents ate all his receipts
With seven months to go until over 800,000 landlords and self employed will have to file quarterly updates with HMRC for Making Tax Digital (MTD) for Income Tax, Craig Ogilvie, director of MTD at HMRC, explains how to comply with the new rules
HMRC has split fuel advisory rates for electric cars depending on where drivers charge their company cars, finally recognising price discrepancy between street and home
Understanding the tax implications of a business sale is vital, particularly the implications and limitations of a number of useful tax reliefs for business owners, explains Dominic Lay, director of K3 Tax Advisory