Issue : Vol 185, Issue 4749

How things change

Let justice be done...

Who dunnit?

Looking for a way out…?

Tax solutions

How are capital additions included in a ten-year charge?

Must a capital gains tax return be made if a loss arises?

The motive defence against an apportioned capital gain.

VAT on charges for courses arranged in India.

Landowners Gifting land to son to build a home. My clients are a husband and wife farming partnership who are considering gifting an area of land to their son who is not involved in the farming...

In response to the reported US withdrawal from negotiations with European countries over new international tax rules on digital firms, James Ross, partner at law firm McDermott Will & Emery, said:...

The VAT payment deferral period ends on 30 June 2020. Businesses liable to pay VAT therefore should:set-up cancelled direct debits in enough time for HMRC to take payment;submit VAT returns as normal;...

In a business brief, HMRC has explained its suggested method for apportionment of VAT incurred on overheads after the Court of Justice of the EU (CJEU) judgment Volkswagen Financial Services (UK) Ltd...

The First-tier Tribunal has revised its approach to cases where the parties wish to engage in alternative dispute resolution (ADR) after one of them has lodged an appeal with the tribunal.In a...

The June edition of HMRC's employer bulletin contains the latest information on the coronavirus job retention scheme and statutory sick pay rebate scheme. Other articles cover late filing and payment...