Issue: Vol 175, Issue 4485

The measures so far in Scotland, Northern Ireland and Wales

Getting to grips with new stamp duty land tax rules for residential property

Why did the government axe entrepreneurs’ relief in relation to incorporation?

Deemed periods for the purpose of claiming only or main residence relief

Into the future; Business activity; Seaside property; Holding on

Does the cessation of trading affect the liability on future dividend payments?

Is interest still eligible for tax relief after the asset has been scrapped?

Staff uniforms and associated VAT and benefit in kind liabilities

Which holiday home owners are entitled to entrepreneurs’ relief?

AOSS HMRC want volunteers to take part in the first live (private beta) release of their agent online self serve (AOSS). Practitioners can apply if they are based in the UK, have between 20 and 200...

Almost one-third of a million taxpayers will receive self assessment (SA) reminders before the end of the month. HMRC are sending 650,000 emails ahead of the 31 January deadline to people who are yet...

HMRC have taken the latest step in their review of the use of overarching contracts (OACs) in the temporary labour market to take advantage of rules for travel expenses. Revenue officials believe the...

Luxembourg’s approval of Amazon’s transfer pricing arrangements probably amounted to illegal state aid, according to the European Commission in a document addressing the grand duchy. The 23-page paper...

HMRC are asking small companies about easing the process for claiming research and development reliefs.

A consultation paper aimed at firms and their advisers covers:

Tax admin to think about and do