Issue : Vol 185, Issue 4747

Future of the tax base after the pandemic

Question of balance

Large business boost

Part of the game

La bella figura

Retail therapy

Death of a director

Entrepreneurs’ relief on remitted disposal proceeds.

VAT issues on coronavirus rent holiday.

Claiming capital allowances on furnished holiday lettings.

Dormant period before a company starts trading.

Holiday home Inheritance tax treatment of a jointly owned holiday home. My father and mother owned a holiday home in their names as joint tenants. Ten years ago, following the death of my...

The introduction of the domestic reverse charge for construction services will be delayed for five months from 1 October 2020 until 1 March 2021 due to the impact of the coronavirus pandemic on the...

Homeowners in England and Northern Ireland unable to sell their home within three years of buying a replacement property may be able to claim a stamp duty land tax refund. HMRC has updated its...

The Office of the United States Trade Representative (USTR) is beginning investigations into digital services taxes that have been adopted or are being considered by some of its trading partners. The...