The 'Help to Buy ISA' was launched on 1 December 2015. It was a new account aimed at helping first-time buyers to save up for the deposit on their home. It closed to new applicants in 2019.
The 'Help to Buy ISA' was launched on 1 December 2015. It was a new account aimed at helping first-time buyers to save up for the deposit on their home. It closed to new applicants in 2019.
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This week we have a new client briefing on the changes to dividend tax, with worked examples for director-shareholders, an updated guide to the Social Investment Tax Relief, and a new guide to the IHT exemption for normal expenditure out of income.
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This time we have a new client briefing on the changes to buy-to-let interest, with worked examples, an update on pensions, and a couple of case reports that may well be of interest to many advisers.
In Skatteverket v David Hedqvist (C-264/14) [2015], the CJEU has decided that bitcoin exchange services are exempt from VAT.
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Good news at last for HMRC, in a week that was otherwise looking rather bad. The Scottish Court of Session have found that loans made to executives of the Murray Group and former Rangers FC players were not really loans at all but employment income.
In Peter Silvester v HMRC [2015] TC04682 a farmer was denied sideways loss relief, despite changing his business model. HMRC was entitled to make a discovery assessment on losses, even though losses were reported every year.
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