Brick wall; Property portfolio; Parking problem; Change of heartSend your replies by email to taxation@lexisnexis.co.uk, no later than midday, Monday, 25 March. We pay £40 for each reply...
HMRC has published a consultation document on the reform of off-payroll working rules (IR35) in the private sector. Views are sought on:the scope of the reform and impact on non-corporate...
HMRC has revised its view of supplies involving personal contract purchases, after the Court of Justice of the EU decision in Mercedes-Benz Financial Services UK (C-164/16). These contracts may now be...
In Spotlight 49 HMRC warns of arrangements that claim to avoid the 2019 loan charge on disguised remuneration but that it considers do not work. These may involve one or more of the following...