Robert Maas is one of the UK’s acknowledged experts in the taxation of property. This essential annual title provides clear advice and information covering all elements of the taxation provisions relating to land transactions. ‘Property Taxes 2019/20′ enables tax practitioners…
Chancellor Philip Hammond has written to the Office for Tax Simplification (OTS) requesting a review of the IHT system.
One of the changes announced in the Autumn Statement is a proposed "clarification" of the tax treatment of partnerships.
As we are a month into 2018, it’s a good time to reflect on the important rulings and decisions from the previous year. Here is some of the prominent case law that has arisen in 2017 and as would be expected, all with subsequent implications for employers and employees alike.
Now that we have had time to think about the Budget, it still seems as odd - or perhaps unfocused - as it did on first sight.
This article was written for and first published in Lawyer Monthly
CBW's Robert Maas suggests that there is an interesting conundrum for tax practitioners arising from the Supreme Court's decision the Glasgow Rangers case.
A considered opinion on the UK government’s Autumn 2017 Budget and how it could affect you.
CBW's Michaela Lamb highlights the key announcements in Hammond's first Autumn Budget.
You may already be aware that the minimum contributions under automatic enrolment will be going up from April 2018.
Published by Bloomsbury Professional, this guide provides a thorough examination of the wide powers that HMRC possess and the limitations that apply to those powers.
The recent headlines concerning Uber have brought the subject matter of criminal record checks into the spotlight for many organisations.
In order to meet increased money laundering standards, HMRC have launched a new Online Trust and Estate Register.
HM Revenue & Customs (HMRC) are always on the lookout for what they perceive as abuses of the tax system. They think they are losing VAT revenue because businesses are using a flat rate which benefits the taxpayer rather than HMRC.
From 30 June 2016, the Annual Return will be replaced by the ‘Annual Confirmation Statement’, or ‘Check and Confirm’ as Companies House is branding it.
From 6 April 2016, all limited companies and limited liability partnerships are now legally obliged to create and maintain a ‘persons with significant control’ (PSC) register.
From a tax point of view, this is one of the most vicious – and possibly silliest – budgets for many years.
The CIOT have been in discussions with HMRC in relation to the valuation of goodwill in trade related properties. They kindly let me join in.
An equity slice is an odd sort of asset as it is very difficult to dispose of the interest other than to the holder of an adjacent interest or in conjunction with a sale of other interests in the building.
Tax on property transactions is one of the more complex areas of the tax system. Unlike with most businesses, effective tax planning needs to be carried out on a transaction by transaction basis.