Issue : Vol 188, Issue 4813

Achieving the right balance with share schemes

Eclipsing the LSS

Share scheme revolution

Reductio ad absurdum

The gift of time

Readers’ correspondence.Gifts out of income I read the replies to the Readers’ forum query ‘Relief for making gifts out of income to next generation’ (Taxation, 16 September...

Double taxation relief on employment income.

Determining the base cost of gifted shares.

Using property income towards National Insurance.

Compensation in goods rather than cash – what about VAT?

Life interest trust Availability of reliefs on a life interest trust. Our client, after a divorce in 2005, received a 60% share of the family house and a similar share in 60 acres of land which is...

HMRC is investigating possible abuse of the coronavirus job retention scheme (CJRS) as has been highlighted in articles in Taxation.A particular area of concern has been the department’s use of...

HMRC has revised the meaning of ‘entire interest’ for the purposes of the self-supply charge. This is as a result of the Supreme Court decision in Balhousie Holdings Ltd v CRC [2021] STC...

The October edition of HMRC’s agent update is now available. It brings together technical articles including the following.AppealsThe three-month extended window to appeal against tax decisions...

From 1 December 2021, HMRC will stop making payments of child benefit, guardian’s allowance and tax credits into post office card accounts. Individuals who receive their benefits or payments...