Guides & Publications
Alliotts Focus – Winter 2023
In this edition of Alliotts Focus we look at; Higher rate taxpayers, IHT penalties, dividends, and influencer taxation
Download Booklet
Please fill in the form below to receive the PDF via an email.More & Other Musings
View all related contentNEW Articles16 Apr 2026
Thousands of Brits Returning from the Middle East Could Face Unexpected UK Tax Bills
Disruption which results in an unplanned return to the UK may also have significant tax implications
NEW Articles15 Apr 2026
A Statutory Audit is more than just a compliance exercise, it adds real value
What value does an audit add?
NEW Articles15 Apr 2026
A light shone on the limits of the IHT gift rule
The normal expenditure out of income exemption allows individuals to make gifts during their lifetime that are immediately exempt from inheritance tax (IHT) – there is no seven-year wait. A recent case heard by the First-tier Tribunal (FTT) has cast some light on what is meant by ‘normal expenditure’.
NEW Articles15 Apr 2026
Making Tax Digital launches but few are ready
Making Tax Digital (MTD) is now live, but given the low numbers registered with HMRC, many sole traders and landlords affected are still looking at how to comply, keep the administrative burden to a minimum and will probably be looking for inexpensive, or even free, software to use.