Issue : Vol 189, Issue 4837

HMRC sees itself as protecting consumers

Capital improvement

An American abroad

A lucky break

New beginnings

Company conundrum

Small trader

Information request

Holiday lets

Business valuation Net present value discounting applicability to business sale. My client has just sold his business. He will receive £2m up front at completion on 30 June 2022 and then a further...

HMRC has published settlement terms for companies or individuals who have used tax avoidance schemes involving remuneration trusts. It considers such schemes do not work. In HMRC’s view the...

Employees who have been claiming home office tax relief during the Covid-19 pandemic should review their tax codes to check whether HMRC has included the relief in their 2022-23 notice of coding...

HMRC is consulting on formalising and extending a concession, introduced in 2016, that removes trusts and estates from income tax where the only source of income is savings interest and the tax...

From April 2022, HMRC will be writing to taxpayers whose entitlement to the fourth and/or fifth self-employment income support scheme (SEISS) grant has reduced by more than £100, asking them to...

The latest figures in the making tax digital (MTD) for income tax confidence tracker from untied, the UK’s personal tax app, reveal that there is limited confidence among accountants that MTD...