Tag: Specialist Taxation

  • Output Tax

    The *value-added tax that is charged by a taxable person on making a supply of goods or services.

  • Inheritance Tax

    Definition of Inheritance Tax This is the name given to the tax which has to be paid on an estate following someone's death.

  • Mortgage Tax Relief

    Mortgage Tax Relief in the History This limits the amount of tax on the interest of a mortgage a homeowner has to pay. Malcolm Pryce is keen to see this scrapped but it does not make the party manifesto due to worries that it will make the party unelectable with home owners for whom the…

  • Tax Law Milestone Cases

    A v Seccombe [1911] 2 KB 688, (KBD)  Abbott v Philbin (Inspector of Taxes) (BAILII: [1960] UKHL 1 ) [1960] 2 All ER 763, [1961] AC 352  Al Fayed v Advocate General for Scotland (representing the IRC) (BAILII: [2004] ScotCS 278 )[2004] STC 1703, 77 TC 273  […]