Issue : Vol 188, Issue 4816

Is the penalty review system flawed?

A question of timing

An inspector calls

Amor España

Matter of perspective

Availability of reliefs on a life interest trust.

Capital gains tax on the sale of a beach hut.

Is interest tax deductible on a loan to own company?

VAT on land dilemma following fire.

Redundancy or not? Factors affecting eligibility of a redundancy payment.For about 30 years my client has been the director and sole shareholder of a limited company that imports and sells...

HMRC has confirmed measures aimed at reducing the inheritance tax reporting burden for most non-taxpaying estates requiring probate or confirmation, as wells as ensuring that estates are not excepted...

The Welsh government has published a tax policy framework update and a tax policy work plan setting out strategic tax priorities for 2021-26.These include:no increases in the Welsh rates of income tax...

HMRC is writing to taxpayers who have claimed the first, second and third self-employment income support scheme (SEISS) grants but who have yet to complete their self-assessment tax return for 2019-20...

For the tax year ending April 2021, tax reliefs for charities and their donors amounted to £5.69bn; this is a fall compared to the previous year’s figure of £5.82bn, according to...

At the G20 summit at the end of October, the leaders called on the Organisation for Economic Co-operation and Development/G20 inclusive framework on base erosion and profit shifting to develop swiftly...