Issue : Vol 187, Issue 4780

Businesses that took out loans under the bounce back loan scheme (BBLS) will have more time and flexibility to repay them, the Treasury has announced. More than 1.4 million businesses took out nearly...

HMRC’s VAT deferral online payment scheme will be open from 23 February to 21 June 2021. Businesses on the VAT annual accounting scheme or the VAT payment on account scheme will be invited to...

HMRC has confirmed that employees joining a cycle to work scheme from 21 December 2020 will be eligible for the tax exemption on the provision of a cycle if they are currently cycling to work and can...

Low-emission vehiclesRegulations come into force on 1 April 2021 that extend the availability of 100% first-year allowances for expenditure on low-emission cars, zero-emission goods vehicles and gas...

CRC v SSE Generation Ltd, Court of Appeal, 1 February 2021

Krystal Hosting Ltd (TC7923)

D Bradford (TC7986)