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Issue : Vol 186, Issue 4762

Issue : Vol 186, Issue 4762

22 Sep 2020
IN THIS ISSUE
Subtleties of the new support scheme 
Any offshore income to declare?
Dreams of freedom
Benefit or bother
VAT paradise
Benefit in kind issues relating to life and critical illness cover.
Tax complications from falling share values after death.
Tax credit position on expat’s UK dividends.
VAT on the sale of a secondhand bus.
Order of phoenix Arrangement caught by the anti-avoidance provisions? A client has been operating A Limited, a successful trading company, for a number of years, during which it accumulated large...
Businesses that deferred VAT and self-assessment tax payments will have more time to pay the sums owed.As part of Rishi Sunak’s winter economy package announced on 24 September, up to half a...
The European Commission has decided to appeal against the ruling by the EU general court that Apple does not have to repay €13m tax to Ireland. The court disagreed with the commission that the...
HMRC is streamlining the processes used by opticians and dispensers of hearing aids to account for VAT on their supplies. Opticians that dispense spectacles or contact lenses to their customers...
The Chartered Institute of Taxation has published HMRC’s response to its query on the correct accounting for bad debt relief for businesses that make VAT payments on account when they have...
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