Issue : Vol 186, Issue 4769

Influence of the structure of the tax system

Simplifying by design

The devil in the detail

Annoying algorithms

Is there a better way?

Tax deductions on travel and accommodation.

Taxation issues on the redevelopment of a building.

Treatment of life interest trust to receive mineral royalties.

VAT issues on cycle to work scheme.

Business inheritance Transferring commercial property interests to children. I act for a husband and wife partnership that owns a freehold commercial site on which are located small industrial units...

The rates of capital gains tax and income tax should be more closely aligned and the annual exemption reduced, recommends the Office of Tax Simplification (OTS) in its first report on capital gains...

The government has published further draft legislation for the Finance Bill 2021 in addition to those released in July. The latest provisions cover the plastic packaging tax, tax implications of the...

The government has extended the annual investment allowance £1m threshold until 1 January 2022. It was previously due to revert to £200,000 on 1 January 2021.The move is intended to help...

The claims portal for coronavirus job retention scheme (CJRS) claims for periods from 1 November is open. It is not necessary to have used the scheme before to claim.There are now monthly deadlines...

IR35 and National InsuranceThe Social Security Contributions (Intermediaries) (Miscellaneous Amendments) Regulations SI 2020/1220 introduce changes to National Insurance legislation to reflect the...