Issue : Vol 190, Issue 4859

Fundamental problems with tax policy design

Throw a six and start again

Rising from the ashes

Tax bonfire

Third time lucky

Dentist surgery Capital gains on transfer of property to new company. I have a dentist client operating as a limited company. The surgery where the practice is located is owned by the directors...

Undeclared overseas income A client has been approached by HMRC with a generic ‘we believe you have some undeclared overseas income’. Having undertaken a comprehensive review of the client’s affairs,...

Redundancy or retirement? My client is an employee of a large public sector organisation. He has started to draw his final salary pension as he has reached the required years of service, but has been...

Investment property Our client has purchased a residential property in need of some modernisation. His intention was to renovate and keep the property as an investment property. However, a property...

Sports influencer One of my clients carries out a range of internet-based activities, one of which is to trade as a ‘social influencer’ in the world of sport. He is VAT registered as a sole trader. A...

1 November 2022Payment of corporation tax liabilities for periods ended 31 January 2022 for small and medium-sized companies not liable to pay by instalments.2 November 2022Filing date for form P46...

The government has abandoned its plan to remove the additional rate of income tax. Chancellor of the exchequer Kwasi Kwarteng defended the change in policy, saying the proposed abolition of the 45p...

HMRC has confirmed that taxpayers who have reclaimed tax payments using the repayment agent Tax Credits Ltd (TCL) since December 2021 will be due a direct refund from HMRC. TCL introduced an...

The Chancellor, Kwasi Kwarteng, intends to set out a ‘medium-term fiscal plan’ on 23 November 2022 and deliver a full Budget in spring 2023, with both expected to include economic...

The Retained EU Law (Revocation and Reform) Bill 2022, published on 22 September, will repeal the principle of supremacy of EU law from UK law by the end of 2023. Previously referred to as the...