Issue : Vol 189, Issue 4829

IR35 disputes – no easy solution

Cutting losses

Simple as VAT

Plastic dilemma

No money for butter

Director’s loan

Property charge

Overseas expenses

Building work dilemma

Dividend rights Dividend treatment on shareholding arrangement. I know this issue must have cropped up many times before but I am never sure that I have got to the bottom of it. My client company...

HMRC learned key lessons from the initial roll-out of IR35 tax reforms in the public sector, but faces new and challenging risks in implementing the regime more widely, according to a report from the...

From 1 June 2022, businesses registered under the flat rate scheme should no longer include imports accounted for under postponed VAT accounting within their flat rate turnover. The full amount of...

The government should rethink its plan to require companies to notify HMRC in advance that they intend to claim research and development (R&D) tax reliefs, says the ATT. In its response to the...

During December 2021, HMRC ran a ‘test and learn’ on the corporation tax and VAT helplines (except bereavement) to assess the impact of telephony closure across three Fridays and used the...

‘HMRC’s unambitious plans’ for recovering the £6bn it estimates it spent incorrectly in Covid-19 support payments – whether through fraud or mistakes – ‘risks...