Issue : Vol 187, Issue 4793

Residential property sales reporting obligation

Ten years on

Rediscovering ADR

Review and record

Road to insolvency

Using loans to reduce inheritance tax liability.

Income tax exemption on retirement gift.

Distributing share capital back to shareholders.

VAT issues on importing classic car.

Liquidation proceeds Tax treatment of proceeds of land to non-resident. My new client has provided me with details of income received by his infant grandchildren, who are resident in Sweden, in the...

The reporting and payment deadline for the UK property tax return should be extended to 60 days, recommends the Office of Tax Simplification (OTS) in its second report on capital gains tax. Another...

In Revenue and Customs Brief 6/2021, HMRC states that products designed specifically as complete meal replacements can be zero rated. This is in light of the Upper Tribunal decision in CRC v The...

The government raised only £40.8bn through ‘green taxes’ last year which is just 6% out of the £633bn collected through taxes overall, down from 8% of all taxes ten years ago,...

Self assessmentMore than 63,500 taxpayers filed their 2020-21 tax return online on 6 April, HMRC has revealed. In total, some 950,000 online returns have been submitted so far this tax year. In the...

The online portal for the new VAT payment scheme closes on 21 June 2021.More than half a million businesses deferred £34bn in VAT due between March and June 2020 under the payment deferral...