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Since 1927 the leading authority on tax law, practice and administration
Issue : Vol 185, Issue 4729

Issue : Vol 185, Issue 4729

29 Jan 2020
Helping taxpayers meet their tax obligations
Tax savings and border crossings
To abolish or not to abolish?
More questions than answers
Awards entries
Claiming entrepreneurs’ relief on the sale of a company.
Personal borrowings to buy business plant and machinery.
VAT treatment of voucher and annual investment allowance.
Impact of investment income on capital gains tax rate.
HMRC has published draft secondary legislation on the reform of the off-payroll working rules, due to come into effect from 6 April 2020. The changes extend the rules that already apply to...
HMRC has published draft legislation for Finance Bill 2020 to give effect to the changes to the loan charge as a result of recommendations in Sir Amyas Morse’s independent review.HMRC has...
HMRC has written to VAT-registered businesses trading with the EU, or the EU and the rest of the world, highlighting actions they need to take before the end of the transition period after the UK...
The EU VAT forum subgroup has published a report on the prevention and solution of VAT double taxation disputes. It notes that the EU does not currently have a measure for the economic or quantitative...
The Chartered Institute of Taxation is reminding owners with taxable gains on their residential properties to plan for a ‘seismic change’ in how tax is paid.From 6 April, UK residents who...
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