Issue : Vol 183, Issue 4701

Irresistible allure of taxation

Disruption ahead

Corporate residence

Spanish property

Keeping us informed.

Set off of expenses incurred after cessation.

Can VAT error be corrected for deregistered business?

Can a flat rate allowance be claimed for subsistence costs?

Can a trader deregister to avoid MTD?

Lost losses; Transatlantic relations; Property letting; Election day

The UK tax gap for 2017-18 was estimated to be £35bn, which is 5.6% of theoretical tax liabilities. This is a small increase from 2015-16 when the percentage was 5.5%.According to HMRC, small...

On 17 June, HMRC announced that for organisations that use the GIANT (government information and NHS trust) service the deferral period will be further extended from 1 October. The department will...

Revenue Scotland is undertaking a programme of work in July to upgrade its online tax portal – the Scottish electronic tax system (SETS). This will affect filing of land and buildings...

Earlier this year, the German government set up a compensation scheme for Jewish individuals who were transported from Germany on the Kindertransport. Financial Secretary to the Treasury Jesse...

HMRC has confirmed that taxpayers who have not received a statement of account letter in June or July 2019 because no 2018-19 payment on account has been created do not need to take action. Any...