Issue : Vol 187, Issue 4789

HMRC guidance must be understandable for all

Check on powers

It’s final – or is it?

Reverse gear

Happy glampers

You’re not the boss of me

Correspondence from Taxation readers on excessive complexity in tax and multiple contracts in share buybacks.Excessive complexity in tax I am in agreement with Andrew Hubbard’s editorial...

Notifying HMRC when a person has no liability to tax.

UK treatment of Jamaican resident’s income.

When are carbon offsets tax deductible?

Temporarily trading above VAT threshold during Brexit.

Micro company Dealing with deficit on directors’ loan accounts. My client is a small company owned 50-50 by husband and wife, who are also directors. Their son is a director but does not own...

HMRC collected £584.3bn in taxes in 2020-21, a decrease of 7.8% from the year before.During 2020-21, receipts from income tax, capital gains tax, National Insurance and the apprenticeship levy...

The Office of Tax Simplification (OTS) has published an evaluation update paper following its review of HMRC guidance for taxpayers published in October 2018.The OTS recognises that considerable...

Scotland’s political parties must improve public awareness of devolved taxation in the next Scottish parliament, say professional bodies, as a new poll shows that one third of Scots are unaware...