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Issue : Vol 188, Issue 4811

Issue : Vol 188, Issue 4811

5 Oct 2021
IN THIS ISSUE
Lessons from the Covid support schemes...
Pause for thought
It’s the journey, not the destination
Treatment of income arising from share sale.
Taxation on disposal of carbon credit offsetting units.
Would fund income affect lifetime allowance of recipient?
Input tax to repair an asset owned by another business.
Second home Tax on profits from married couple’s second property. A married couple living together intend to purchase a property in addition to their main residence which may be let after...
The government announced its intention to introduce an economic crime levy in the 2020 Budget and issued a consultation on the design principles of the levy and how it could operate in practice in...
After the summer consultation seeking views on the policy design for the new residential property developer tax (RPDT), the Treasury is holding a technical consultation on the draft legislation for...
In 2019-20, the estimated total number of research and development (R&D) tax credit claims was 85,900, an increase of 16% from the previous year, according to HMRC’s latest statistics. HMRC...
Expats who own a buy-to-let property in the UK are continuing to approach HMRC to admit they have evaded tax, according to research carried out by UHY Hacker YoungThe accountancy firm found that 248...
Firms that have overclaimed or decided they no longer need payments received through the coronavirus job retention scheme handed back £300m in the past three months, according to the Treasury.In...
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