Issue : Vol 188, Issue 4802

National Insurance conundrum

When the courts don’t Deliveroo

Two steps forward – one step back?

If it ain’t broke…

A notice too far?

Correspondence from a reader on HMRC letters checking employers’ coronavirus job retention scheme claims.Coronavirus job retention scheme claims I am contacting you in relation to an issue that we...

BADR on apparent change in trading status.

Eligibility of downsizing relief on estate.

Non UK-based company registering to VAT.

Cheese presentation box: single or mixed supply?

A new venture Setting up a new firm and finding clients. For the past two years I have been carrying out some tax consultancy work for a local firm of accountants dealing with compliance and planning...

The government is proposing to change the basis period rules from a current year to a tax year basis. The transition would take place from 2022-23 and the changes would come into effect from 2023-24....

The normal minimum pension age - the minimum age at which most pension savers can access their pensions without incurring an unauthorised payments tax charge unless they are retiring due to ill-health...

New legislation will be introduced to make offences of the possession, making, supplying and promotion of electronic sales suppression (ESS) software or hardware.In addition, new specific information...

HMRC has increased its investigations work after the temporary reallocation of its resources during the pandemic, according to its quarterly performance report for 2020-21.Accountancy firm UHY Hacker...