Issue : Vol 183, Issue 4689

Public service ethic is still to be found in HMRC

Where the heart is

The darling buds of May

Déjà vu?

Growing value

Optimising the current inheritance tax reliefs.

Tax reliefs on enterprise investment scheme.

Only or main residence relief on former matrimonial home.

What is rent for VAT purposes?

Coming of age; Free money; New build; Innocent incorporation?

A local income tax would be the best option if the government wanted to devolve a significant new source of revenue to councils, a report by the Institute for Fiscal Studies has found. However, such a...

For VAT periods starting from 1 April 2019, about 1.2 million businesses above the VAT threshold will have to keep their records digitally and submit their VAT returns using MTD-compatible...

HMRC sent 1,414 production orders to accountants, lawyers and other professional services firms in 2017-18 for information about clients it wants to investigate for suspected tax evasion, RPC has...

In 2018-19, HMRC launched 84 investigations into businesses that had underpaid the apprenticeship levy, up from 33 in the previous year. This resulted in an extra £6.2m collected, compared with...

Tolley's Taxation Awards; MTD; ERS bulletin; Digitalisation; Privacy; OECD