5 December 2014
In his last Autumn Statement before next year’s General Election, Osborne announced some welcome measures that will benefit the charity and not-for-profit sector, including the extension of the VAT rebate schemes to hospices and search and rescue charities, further improvement so the Gift Aid system, and a commitment to continue to use Libor fines to support various charities.
5 December 2014
4 December 2014
Whilst there was no specific mention of the agriculture sector in the Chancellor’s Autumn Statement, the announcement did include measures that have the potential to help the rural and agriculture sector.
1 December 2014
The government announced further details on Thursday in relation to the capital gains tax charge for non-residents on the disposal of UK residential property.
20 November 2014
It was recently reported that the scope of the UK’s highly competitive patent box relief is set to be reduced after government officials have settled a dispute with Germany and the EU over the tax break.
7 November 2014
HMRC has announced a relaxation of its filing requirements for micro companies.
31 October 2014
HMRC is ramping up the pressure on landlords who do not declare their rental income by administering a hefty nudge.
17 October 2014
From 1st April 2015, a home buyer making a transaction of up to £135,000 will pay nothing, while a residential property of up to £250,000 will incur a two per cent fee, under the new Land and Buildings Transaction Tax (LBTT) that is being introduced in Scotland.
14 October 2014
October sees the issue of the first personalised tax summaries to individual taxpayers.
19 September 2014
In the final article in the series, John Sheehan looks at how the Mini One-Stop Shop (MOSS) is to be policed.
18 September 2014
On September 3 2014, the European Union Court of Justice (ECJ) ruled that Spanish inheritance and gift tax is incompatible with EU rules, as it imposes a higher tax burden on non-residents than residents.