Issue : Vol 183, Issue 4699

Taxation of data

Image management

Easy as ABC

Virtual money

Forward France

Cart before the horse?Annual investment allowance and furnished holiday lettings.My client is about to construct a large property as a furnished holiday let (FHL). He has no other such...

In its review into high income child benefit charge (HICBC) cases in which a ‘failure to notify’ penalty was issued, HMRC considered 35,000 instances covering the years 2013-14 to 2015-16...

Savers who accidentally breach their lifetime allowance fixed protection terms could be spared substantial tax bills after HMRC withdrew an appeal in a key court case.In November 2018, the First-tier...

HMRC is increasingly targeting chief executives as part of its efforts to hold individuals at large businesses to account, with 152 chief financial officers (CFOs) and senior finance executives...

HMRC has released its statistics on the take-up of the enterprise investment scheme (EIS) and seed enterprise investment scheme (SEIS) for 2017-18.The highlights are:Since the EIS was launched...