Issue : Vol 188, Issue 4804

Meaningless accounting exercise?

All change!

E-commerce post-Brexit

Digital world

When are follower notices unlawful?

Is there VAT on farm buildings left by tenant?

Tax treatment of a property company distribution.

Reporting on rental profits of non-UK company.

Claiming super deduction on new machinery.

Employee ownership trusts Tax relief on merging two employee ownership trusts. My client company is 100% owned by an employee ownership trust (EOT) for several years. I also act for the trustees....

Option to tax land VAT notice 742A: Opting to tax land and buildings has been amended to reflect that the temporary extension to the time limit for notifying an option to tax ended on 31 July 2021....

The decision-making and parliamentary oversight of the devolved tax powers needs to be strengthened, says the Chartered Institute of Taxation in its response to the Scottish parliament consultation...

In 2019-20, 265,000 taxpayers paid capital gains tax £9.9bn. This liability was realised on £65.8bn of gains. This liability represents an increase of 3% over 2018-19, but the number of...

HMRC’s offshore, corporate and wealthy unit secured convictions totalling 67 years of prison time for tax evaders in 2020-21, nearly treble the total of 23 years a year earlier, says Pinsent...

HMRC has disbanded a special unit that was set up in 2019 to review the use of family investment companies (FICs).In a report to the wealthy external stakeholders forum, HMRC said it found the average...