The Tax Credits Up-rating Regulations, SI 2011/1035, change from 6 April the various elements and thresholds for child tax credit and working tax credit. Several changes will result in tax credits being reduced for some clai
Revenue & Customs Brief 18/11 sets out HMRC's current view on inheritance tax issues associated with employee benefit trusts. It ‘supersedes and amplifies’ Revenue & Customs Brief 61/09.
The Child Trust Funds (Amendment No. 2) Regulations, SI 2011/992, relax in some circumstances the requirement for CTF providers to issue annual statements.
HMRC released two new toolkits for tax agents last week, providing guidance on areas of possible error in tax returns.
Wendy Walton reviews the Budget 2011 Tax Proposals
HMRC have published a reminder that the disclosure regime for avoidance schemes is extended with effect from 6 April to require the disclosure of inheritance tax arrangements that seek to avoid IHT charges associated with transfers of property into trust.
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William Massey QC examines why there are so few maintenance funds, and what changes are needed if they are to be made to work
Andy Maxfield examines the recent tax changes affecting barristers in light of an upsurge in HMRC enquiries