Lee Sharpe considers how some landlords are using special arrangements to avoid the ‘section 24’ interest restriction.
From time to time, clients who ‘forget’, either literally or figuratively, to disclose their full taxable income or gains are given a form of HMRC ‘amnesty’. Alan Pink gives some pointers towards how to save clients from the consequences of their neglect.
Sarah Bradford explores changes to the company car tax regime and explains why it makes sense to think electric going forward.
Andrew Needham looks at a potentially tricky VAT issue.
Mark McLaughlin reviews two recent important tax cases:
Malcolm Finney looks at a case which considered whether a will had been validly revoked and the inheritance tax consequences.
James Darmon looks at the anti-avoidance rules on transactions in UK land and situations where those rules might apply.