Issue : Vol 192, Issue 4895

Handled any unusual cases recently?

Bad reputation

Love and tax part 3: Inheritance tax

Looking in the rear-view mirror

What’s the problem?

On my desk this week

US tax returns

Professional advice

Disposal of antique pistols

Buy-to-let

Returns for UK trust of non-resident life tenant. Our UK resident clients are the two trustees, and also the only beneficiaries of an interest in possession trust set up by their cousin Tony in his...

1 August 2023Payment of corporation tax liabilities for periods ended 31 October 2022 if not liable to pay by instalments. Outstanding 2021-22 self-assessment tax returns now subject to a penalty of...

From 2018 to 2022, HMRC issued 420,000 penalties for late filed self-assessment tax returns to individuals with incomes too low to owe any tax, according to a report from Tax Policy Associates...

More than half of accountants’ clients are concerned that increased complexity surrounding research and development (R&D) tax relief will affect their cashflow, according to new research...

HMRC’s duty reimbursement scheme allows traders moving goods into Northern Ireland to reclaim EU duty if they can demonstrate that the goods were sold or used in Northern Ireland or somewhere...