Showing 3925-3936 of 4031 results

Furnished Holiday Lets - but no break from Inheritance Tax?

What are the current rules for Business Property Relief for IHT on holiday cottages?
14 August 2013

Budget more exasperation than aspiration for the farming community

Proposed changes to the way in which restrictions on the deductibility of certain debts for inheritance tax (IHT) purposes are dealt with could have an impact on farm borrowings.
14 August 2013

Keep Calm and GAARy on...

John Barnett (who was a member of the GAAR interim advisory panel) and Ian Carnochan give their views on the GAAR and what it may mean in practice.
14 August 2013

Paintings can be wasting assets

Sir Joshua Reynolds' portrait of Omai arrived at Castle Howard in 1796, and (apart from brief tours of the world's galleries) remained there until it was sold by the executors of Lord Howard's estate.
14 August 2013

Publication

Dissolution process

This note sets out how the process of dissolution of a civil partnership works.
13 August 2013

Supreme Court rules on ‘use by’ dates

A landmark ruling by the Supreme Court on 31 July has clarified food labelling and ‘use by’ date rules for retailers.
12 August 2013

Publication

DCLG planning practice guidance on renewable and low carbon energy; what does it mean?

In July the Dept of Communities and Local Government issued new planning guidance on renewable energy intended to cover a range of onshore renewable and low carbon energy sources including wind.
12 August 2013

Publication

HS2: The challenge continues

High Speed 2 (HS2), with support from all three main political parties, is being progressed by way of a Hybrid Bill through Parliament.
09 August 2013

Economic Reality and Paper Returns

A brief on two recently decided cases: one an economic reality argument put forward by HMRC, the second is a reminder that a late filed paper return will attract a penalty even if “corrected” .
08 August 2013

European Court of Justice decisions on VAT

A couple of ECJ decisions on VAT have caught the eye of Tax partner Nigel Popplewell; one on abusive practices and the other whether extraneous activities were VATable.
08 August 2013

Right to appeal against a tax liability - assignable property?

The case of Stephen John Williams (liquidator of GP Aviation Group) v Glover and Pearson considers the novel point of whether the right to bring a tax appeal is capable of assignment.
08 August 2013

Mehjoo v Harben Barker - an interesting case on professional negligence

The extensive judgment in Mehjoo v Harben Barker includes an extremely detailed analysis of the competing rights and obligations of accountants and their clients in respect of tax advice. 
08 August 2013

The Burges Salmon blog

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