The TACS Partnership highlights a selection of pitfalls and planning points in respect of gifts with reservation of benefit for inheritance tax purposes.
Andrew Needham looks at how VAT recovery on an asset alters with a change in its use.
Lee Sharpe looks at using companies, as the tax legislation changes to combat perceived abuse.
Sarah Bradford explores the nature of Class 1A National Insurance contributions and the extension of the charge from April 2020 to taxable termination payments and taxable sporting testimonials.
Mark McLaughlin reviews two recent important tax cases:
Alan Pink considers the tax implications when an owner-managed company transfers an asset to a director shareholder of the company.
Malcolm Finney explains the use of term insurance in funding inheritance tax liabilities.