Issue : Vol 189, Issue 4832

Time for a more joined-up approach in government

Moving with the times

It’s all in the papers

Focus, please

Time is short

Dividend rights

Opting to tax

Stamp duty land tax opportunity?

German VAT

Rental properties Tax considerations on a licence over rental property. My client has over 40 residential rental properties which he licences to a company that he owns. The licence fee on each of...

HMRC needs to do more to raise awareness of the high income child benefit charge (HICBC) and its wider implications, says the Office of Tax Simplification (OTS).In an evaluation paper, the OTS...

The government has introduced a customs easement to make it easier to send aid and donations to the people of Ukraine.Businesses, charities and community organisations sending aid from British ports...

The Social Security (Contributions) (Rates, Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations SI 2022/232 give effect to the annual re-rating of National Insurance...

HMRC has published a new guidance which explains HMRC’s position on the circumstances when businesses which chose to keep the VAT recovered under the rules of the Lennartz mechanism before 22...

Revenue Scotland should have powers to waive the additional dwelling supplement (ADS) in exceptional circumstances, said the Chartered Institute of Taxation in its response to a Scottish government...