Issue : Vol 190, Issue 4867

The shortest Finance Act of my lifetime?

Passing the buck?

Say it with shares

’Tis the season of goodwill, or is it?

Are bank statements statutory records?

A gilt-edged opportunity

Share valuation

Australian pension

Family problems

VAT discount?

Is business asset disposal relief available? A commercial property – owned personally by the main shareholders of close company A – was used for their business from 2004 and it was sold in February...

1 January 2023Payment of corporation tax for periods ended 31 March 2022 for SMEs not liable to pay by instalments.14 January 2023Forms CT61 to be submitted and tax paid for the quarter ended...

HMRC has published its responses to the consultation on the design of draft regulations requiring the disclosure of tax avoidance arrangements to HMRC – specifically the implementation of the...

It was confirmed in the Autumn Statement that, from 2025-26 until 2027-28 the appropriate percentage for company cars which produce zero emissions and cars which produce less than 75g of carbon...

As part of HMRC’s focus on anti-avoidance, the chancellor announced that the spring Finance Bill will include legislation to the effect that shares and securities in a non-UK company acquired in...