Issue : Vol 190, Issue 4860

Thinking ahead to the 2023 Taxation Awards

A new relationship

Pre-incarnated dwellings

DeFi’ning a new approach

Raise your defences

A lot can happen in ten years

Nature of profit Is profit made from loan repayment a capital gain? My client made a loan of £100,000 to an individual in 2013 and a further loan of £75,000 in 2014. The loan was stated to be...

Grant of option fee on land – exempt or standard rated?

Technicalities of claiming the foreign earnings exemption.

Foreign income from Indian mutual funds gains and income.

Is HMRC entitled to GWRB information?

Postage VATHMRC has updated VAT notice 700/24: Postage, delivery and direct marketing to clarify that when there is no extra charge for delivery, the full sales price accounts for...

The London Tax Society presents the 2022 tax writing competition.Choose from one of the following topics:Which current UK tax would you abolish and which would you increase to make up the shortfall in...

HMRC is reminding self-assessment taxpayers who are starting to think about their annual tax returns for the 2021-22 tax year to guard against scammers. This is because fraudsters tend to target...

Callers to HMRC had to wait on average 14 minutes and 25 seconds for an officer to answer the call, according to HMRC’s August performance figures. This was more than a minute longer than in...