Issue : Vol 188, Issue 4808

Eclipse deal is a victory for common sense

Global challenges

Autumnal collection

CIS complexity

Reporting nightmare

Commercial reality

Are rental costs on working away from home deductible?

Managing cashflow on disposal of replacement assets

Can input tax be claimed on motor-bike expenses?

Relief for making gifts out of income to next generation

Capital exit Treatment of income arising from share sale. My client is a shareholder in a special purpose company that was established three years ago to develop a property. His shares cost £400,000...

The government has proposed a new, UK-wide 1.25% health and social care levy, ringfenced for health and social care, to take effect from April 2022. Initially, National Insurance contributions...

HMRC is offering members of the Eclipse Film LLPs an opportunity to settle. This comes in light of the tax tribunal and Court of Appeal decisions that Eclipse Film Partners (number 35) LLP was not...

More than half of mid-sized businesses do not have a formal process in place to track off-payroll workers, according to new research released by BDO.The findings reveal that 55% of business leaders...

BudgetThe autumn Budget will take place on 27 October.Stamp duty land taxHMRC has updated its guidance on stamp duty land tax reliefs for land and property transactions to add a new section on seeding...