Issue : Vol 184, Issue 4720

Tax administration must be reviewed

Where next for tax digitalisation?

Who pays the debt?

Shares for all workers

How not to claim…

Received wisdom

Final tax liability when no record of overlap relief

Accounting for profits on overseas partnership

Correcting VAT errors on management fees

Qualifying for the seed enterprise investment scheme

Discretionary trust problem; Disputed interpretation; Disincorporation; Unhappy visit

The report on the independent loan charge review is to be delayed until a new government is in place after the general election. Under its terms of reference, the review would have had to report by...

The government has accepted several of the recommendations in the Office of Tax Simplification’s report, Simplifying everyday tax for smaller businesses, published in May 2019. The document...

Given the changes in the global economy in the past five years, ACCA has updated its report, Global policy on taxation of companies: principles and practices. This reiterates that, in a globalised...

HMRC is taking action over the shifting of profits by foreign companies selling or operating in the UK, said Pinsent Masons. It is targeting German companies for £720m in underpaid tax in the...