Insights


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December 23, 2003

Reducing Childcare Costs


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A mismatch in the rules This issue of Topical Tips focuses on a mismatch between the income tax and National Insurance contributions (“NICs”) rules in respect of the benefit in

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December 22, 2003

Data Protection Act 1998


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There are bandits in them there hills Previously in Topical Tips 30 the main requirements of the Data Protection Act, the procedures for registration and the eight principles of good

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November 25, 2003

Company Car Tax


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The iniquity of scale charges Regular readers know we are always keen to explore ways in which the tax charges arising from the private use of a company car can

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November 22, 2003

Family Inheritance Tax


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Tax is a family matter Previously in Topical Tips we have drawn attention to the need to take advice on family inheritance planning. The importance of this has been further

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September 22, 2003

Capital Gains Tax Exemption


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Sell at a profit and pay no tax! A little known fact is that some items are, by definition, not subject to Capital Gains Tax (“CGT”) should you sell them

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July 22, 2003

Inheritance Tax Plannings


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… and the Eversden Trust scheme really annoyed them! In a well-publicised tax case called IRC v Eversden, the taxpayer established a trust for the lifetime benefit of her husband

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June 22, 2003

Child & Working Tax Credits


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A pointless parallel? …Or smoke & mirrors? These new tax credits have been in existence since 6 April 2003 and are seen by many as little more than political sleight

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May 23, 2003

Company Van Treatment


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In issue 1 of Topical Tips we highlighted the substantial tax savings that could be enjoyed by having the private use of a company van rather than a company car.

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May 22, 2003

Maternity & Sick Pay Changes


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New employee rights from 6th April All employers need to be aware of recent major changes to employees’ rights to maternity leave, paternity leave and sick pay. For example, for

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April 25, 2003

Business Asset Tax Relief


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“Entrepreneurs threaten to quit UK over stealth tax” – that’s what was written in The Times on 26th March in respect of a perceived new attack on Business Gift Relief

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