Issue : Vol 184, Issue 4716

World of taxation does not stand still

Conundrum for attorneys

The Persuaders

Meeting points

Field or garden

Unused pension premium relief available from earlier years.

Streamlining accounting for charitable trustees interests.

VAT on using company to build a home for a director.

Can HMRC issue an information notice without opening an enquiry?

Correspondence from Taxation readers on topical subjects

Shareholder; Passing portfolio; To deed or not to deed?; Grouping

Plans from the Organisation for Economic Co-operation and Development (OECD) would force large and highly profitable multinational enterprises, including digital companies, to pay tax wherever they...

In 2017-18, businesses made 48,635 research and development (R&D) tax credit claims, of which 42,075 were in the small and medium-sized enterprises scheme. According to HMRC statistics, so far...

Scots are struggling more than ever to understand how devolved tax powers work, according to research from the Chartered Institute of Taxation.The 2019 poll of Scottish public understanding and...

BudgetThe Chancellor of the Exchequer, Sajid Javid, has announced he is planning to hold a Budget on 6 November. However, were the UK to leave the EU without a deal, the government would focus on...