Issue : Vol 186, Issue 4771

Attempt to control the way schemes are marketed

Wealth tax – worth the hassle?

Remember the deadline

Connected complexity

Doing your duty

Must income from let property reflect capital interest?

Subsidiary claiming structures and buildings allowance.

Supply of staff or construction services?

Enforced encashment of US individual retirement account.

Property disposal Claim for expenditure on future sale of building. My client is a trading company which occupies premises on which it has spent extensive amounts. Originally, the building was...

HMRC has confirmed to the Association of Taxation Technicians that a virtual Christmas party will fall within the rules for the annual parties exemption (ITEPA 2003, s 264) in the same way that it...

Late elections to spread outstanding disguised remuneration loan balances over three tax years will be accepted up to 31 December 2020, says HMRC in statement of practice 1/2020. This extends the...

HMRC and the Advertising Standards Authority have joined together to disrupt the activity of promoters and protect people from misleading advertisements that may lead to tax avoidance. It concerns in...

HMRC has announced new fuel rates for company cars. They apply to all journeys on or after 1 December 2020, until further notice. For one month from the date of change, employers may use either the...

HMRC has confirmed that employers that pay their employees earlier than usual over the Christmas period should report their normal payment date on their full payment submission (FPS).For example, if...