Examination
Examination of legislation on loan costs 2017
Preview A new examination of the 2017 loan costs on loan costs is underway, led by Ray McCann, former president of the Charterd Institute of Taxation (CIOT). Announced in the fall budget, HM Treasury recently provided details on what this review will imply. A brief history The legislation on loan costs has had a significant […]
4 mins read
Examination of tax charges on pensions
Introduction In preparing a tax return for our client, we found that in previous years he had not taken into account his pension contributions and the impact this might have on his tax liability. The problem The issue was that our client could have been required to pay the annual retirement allowance due to his […]
1 min read