Issue : Vol 185, Issue 4750

Evidence is vital when claiming R&D

Mind your language

Intangibles and fungibles

Tying up loose ends

Lush hinterlands

Correspondence from readers on inheritance tax relief for emergency responders and penalty charges. Inheritance tax and emergency responders The article by Owen Byrne, ‘On the frontline’...

Inheritance tax treatment of a jointly owned holiday home.

Tax status of consultancy work carried out in Italy.

Calculating the exception days in the UK.

VAT on business banking switch scheme payments.

Fifty percenter Coronavirus job retention scheme phase II eligibility. I have furloughed a client under the coronavirus job retention scheme. She is an osteopath who works through a company. She has...

In light of the disruption caused by the Covid-19 pandemic, the European Council has approved an amendment to the directive on administrative co-operation in taxation (DAC6) giving member states...

Military reservists will be able to access the government’s self-employment income support scheme (SEISS) and those returning to work in the coming months will be eligible for the coronavirus...

Changes to HMRC's working practices as a result of the coronavirus are causing delays in processing and refunding VAT claims under the overseas refund scheme. Those affected are for the year 1 July...

The digital drive in tax, along with online company formation processes has helped make the UK one of the simplest places to do business in Europe, according to a new report from TMF Group.The...