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Issue : Vol 184, Issue 4713

Issue : Vol 184, Issue 4713

23 Sep 2019
IN THIS ISSUE
Time to rethink the IR35 rules
No need for formalities
Value of qualifying corporate bonds for capital gains.
Extension of time limit for enterprise investment scheme.
VAT dilemma for charity renting property.
A different rate of corporation tax in Northern Ireland?
Check or enquiry?; Building contractor; Charitable accounting; Pension problem
The Scottish government is consulting on the introduction of a transient visitor levy. In particular, it seeks views to ensure that such a charge would:support the continuing success of the tourism...
HMRC received £5.4bn inheritance tax during 2018-19, according to HMRC statistics. This is an increase of 3% (£166m) on 2017-18 and maintains the upward trend since 2009-10.The annual...
UK high earners pay 3% more in tax when compared to the European average, according to research from UHY International. The UK imposes higher income tax rates for high earners than France, Spain and...
The government must step up efforts to manage the transition to automation, otherwise British businesses could find themselves uncompetitive. So says the Business, Energy and Industrial Strategy...
A special Brexit edition of HMRC’s round-up for tax agents and advisers is available. It contains articles on: grants for businesses completing customs declarations, changes for UK employers...
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