Leaving the partnershipCGT due on goodwill payment.Cecelia is 30 years old. She has lived with her parents all her life and seven years ago was made a partner in a small family business which has...
Finance Bill
The Finance Bill and explanatory notes have been published. It is officially known as the Finance (No 2) Bill, because it is the second Finance Bill of the 2022-23 parliamentary session,...
The chancellor announced legislation at the Budget to render void assignments of income tax repayments, ie remove a taxpayer’s ability to legally assign to a third party their income tax...
The government is consulting on the scope of agricultural property relief.Some tax advisers and other stakeholders have raised concerns that the current scope of this relief is a potential barrier to...
HMRC has published VAT guidance for overseas sellers, with a new translation aimed at Chinese retailers that sell goods online into the UK.The guidance has been translated into simplified Mandarin to...