Issue : Vol 184, Issue 4703

Systems must consider the role of agents

Left in the dark?

Streamlining shares

A racing certainty

Blast from the past

Deferred consideration for entrepreneurs’ relief

VAT treatment of unspent wardrobe budget

Elderly parents providing funds for a granny annexe

Investment management; Art appreciation; Not so charitable!; Assessment

The taxation of lifetime gifts should be simplified and the seven-year period reduced to five, recommends the Office of Tax Simplification (OTS) in its review of inheritance tax.The report, the second...

A new directive on tax dispute resolution mechanisms in the EU came into force on 1 July 2019. It will help to find solutions for tax disputes between member states that can arise from the...

HMRC imposed a record £860m in penalties on individual taxpayers in the year to 31 May 2019, up 24% from £694m in the previous year.UHY Hacker Young says that an increasing number of...

HMRC has published draft regulations that amend the new hybrid capital instruments rules introduced by FA 2019. These ensure that takeover or change of control terms will not exclude instruments that...

Tax credits; GAAR panel; National Insurance; Departmental plan; Entrepreneurs' relief; Beneficial ownership