Issue : Vol 190, Issue 4862

Personal service companies – think the unthinkable?

Fit for purpose?

Down on the farm

Heritage farming

Operation Cloud Ten

Capital gains on transfer of property to new company.

Is stamp duty payable on the transfer of company property?

Giving money to charity above annual income.

Reducing output tax on member reward credits.

Book launch What parts of an event are deductible expenses? My client is a physiotherapist. She has written a book on certain techniques and treatments, and is going to hold a book launch. This will...

HMRC has published new guidance on what tax agents need to tell HMRC and their clients if their business is changing, for example if it is changing legal entity, if it is merging with another one or...

In the latest edition of Agent Update, HMRC states that, during October 2022, it has written to about 5,000 agents and taxpayers where the taxpayer’s 2020-21 tax return included days spent in...

HMRC is reminding agents and their clients to make the necessary changes to take account of the reversal to the increase in National Insurance rates and the cancellation of the health and social care...

Employment support schemes introduced during the Covid-19 pandemic successfully protected jobs and businesses, although the need to design the schemes at speed led to some flaws and significant levels...

Increasing the data HMRC collects from businesses and employers risks placing significant extra burdens on taxpayers, putting more stress on the tax authority’s already strained resources and...