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Results: 1-10 of 86

Charities Online

  • Morton Fraser
  • -
  • United Kingdom
  • -
  • May 9 2013

On 22 April, HMRC launched "Charities Online", a new service for charities and Community Amateur Sports Clubs ("CASCs") to submit Gift Aid repayment

The devil in the detail

  • Morton Fraser
  • -
  • United Kingdom
  • -
  • May 1 2013

Having finally found some time to read some more of the small print in the Finance Bill 2013, I notice a change that may come as a surprise to some

The big IHT freeze

  • Morton Fraser
  • -
  • United Kingdom
  • -
  • March 22 2013

The weather outside is still frightful, and Wednesday's Budget included a big freeze of a different kind. It was confirmed that the Inheritance Tax

Budget 2013: an overview

  • Morton Fraser
  • -
  • United Kingdom
  • -
  • March 20 2013

Chancellor George Osborne has delivered his Budget for the coming year. Here are a few of the main points. Income tax The income tax personal

What can we expect from budget 2013?

  • Morton Fraser
  • -
  • United Kingdom
  • -
  • March 19 2013

Chancellor George Osborne will deliver the 2013 Budget on Wednesday 20th March. Here are some snippets of what we might hear. Pensions and care The

Year end tax planning 2013

  • Morton Fraser
  • -
  • United Kingdom
  • -
  • March 19 2013

The 20122013 tax year is nearly over, but there is still time to make the most of this year's unused allowances. Pension Planning Opportunities

A basic guide to stamp duty land tax (SDLT)

  • Morton Fraser
  • -
  • United Kingdom
  • -
  • October 11 2012

SDLT is a self-assessed tax which means that it would be your responsibility, as a taxpayer, to calculate the tax, complete the necessary SDLT Land Transaction Return and pay any tax which is due

Capital gains tax (CGT) on residential property

  • Morton Fraser
  • -
  • United Kingdom
  • -
  • October 11 2012

Capital Gains Tax is taxable on any gain made when an asset is sold or disposed of i.e. when you no longer own it

Income tax on UK rental properties

  • Morton Fraser
  • -
  • United Kingdom
  • -
  • October 11 2012

UK residents and domiciled individuals are subject to UK income tax on their worldwide income

Commercial rates don’t take account of the recession

  • Morton Fraser
  • -
  • United Kingdom
  • -
  • September 14 2012

I have mentioned before that, from the outside, some litigation appears to be undertaken in hope more than in expectation, and I think this is true for the recent rating cases in respect of the Mercat Centre in Kirkcaldy and the Overgate Centre in Dundee

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