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Issue : Vol 184, Issue 4723

Issue : Vol 184, Issue 4723

27 Nov 2019
Making simple statements about tax is difficult
Property considerations with discretionary trust.
Interaction of non-resident capital gains tax rules with holdover relief.
Incorrect VAT charge disallowed by HMRC.
Valuation of goodwill on disincorporation of a limited company.
Do the math; Mother and son; Loan agreement; Hotel
In its Pension Schemes Newsletter 115, HMRC states that it knows ‘scheme members are forgetting to declare details of their annual allowance charge on their self-assessment returns’....
The EU has provided the Organisation for Economic Co-operation and Development global forum on transparency and exchange of information for tax purposes with €2m to support developing countries...
Scotland’s councils need to know how they will be expected to pay for the costs of implementing Scotland’s new tourist tax, says the Chartered Institute of Taxation.Responding to the...
1 January 2020Payment of corporation tax liabilities for accounting periods ended 31 March 2019 for small and medium-sized companies not liable to pay by instalments.7 January 2020Due date for VAT...
HMRC has updated its check employment status for tax (CEST) tool and guidance, including the addition of new chapter ESM11000 to the Employment Status Manual. Workers, engagers, or agencies can use...
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