Issue : Vol 186, Issue 4768

What do statistics really tell us?

Making a claim

Matter of multiplication

Time for a spring clean

What is fair?

Reporting and tax for a community interest company.

Calculating capital gains on transfer of property.

Tax status of a charging point for electric car.

Legal entity for claiming VAT on horse costs.

Division of interestsMust income from let property reflect capital interest? My client has asked my opinion on the following plan. He owns two properties that are let and he would like to transfer a...

In 2019-20, HMRC generated tax revenues of £636.7bn from 45 million individual taxpayers and five million businesses, an increase of £8.8bn on the previous year, according to the...

HMRC has written to VAT-registered traders highlighting actions they need to take to continue trading with the EU from 1 January 2021. Under the border operating model new customs and tax rules will...

The chancellor announced on 5 November that the coronavirus job retention scheme (CJRS) will be extended until the end of March 2021 for all parts of the UK. For claim periods running to 31 January...

HMRC has clarified its policy on the treatment of ultrasound scanning services for pregnant women after the First-tier Tribunal’s decision in Window to the Womb (Franchise) Ltd and others...

VATThe longer time limit for notifying an option to tax land and buildings has been extended to decisions made between 15 February 2020 and 31 March 2021. It previously applied to 31...