Issue : Vol 186, Issue 4757

Cost of influencing human behaviour

Time for change?

Hits and myths

Splashing around

Are you ready?

New normal

Managing the taxation of a discretionary trust.

Dividend waiver on a company distribution.

Would property occupation affect the value?

Input tax and private use of new van.

SDLT surprise A married couple have been living in job-related accommodation (a school boarding house) for the past 25 years. They own two properties which are rented out. An election was made to...

HMRC’s Disguised remuneration: guidance following the outcome of the independent loan charge review has been updated to reflect the changes made in FA 2020. It also contains information about...

Research and developmentThe Treasury is consulting on whether to expand qualifying research and development costs to include those for data and cloud computing. Responses should be emailed to...

The second self-employment income support scheme is open for eligible people to claim a grant. HMRC has written to self-employed people who may be eligible, giving them a date to make a claim and...

The government is consulting on proposals to strengthen the sanctions against promoters or enablers of tax avoidance schemes. Changes are planned for these regimes:disclosure of tax avoidance...