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The Last Gas-Guzzler – Changes in the Rules for Capital Allowances on Cars This article looks at the new rules for capital allowances on cars bought by businesses. There has been a long consultation process and the new rules were announced in the Pre Budget Report, followed up by a "Technical Note" which dealt with the details of the new regime. For more please read full article: Mind Your Own Business – Inheritance Tax and Business Property Relief A recent decision by the Special Commissioners in Belfast highlighted a distinction between Agricultural Property Relief (APR) and Business Property Relief (BPR) that is of importance to anyone who owns agricultural land. The case has the snappy title of “Philip Norman McCall and Bernard Joseph Anthony Keenan (personal Representatives of Eileen McClean deceased) v The Commissioners for HM Revenue and Customs”, and it dealt with APR and BPR. UK Tax Insider - On the Road Again. Employees Travel Tax Expenses Explained I was highly amused to see in the news that the National Audit Office is facing a bill from HM Revenue and Customs for penalties and interest of some Ł8,000, in addition to tax of Ł98,000. This arises from the taxable benefit of a chauffer-driven car to take the former Comptroller and Auditor General, Sir John Bourn, to and from work. That will teach the NAO to qualify their audit report on HM Revenue and Customs’ 2007/08 accounts!!

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