Issue : Vol 186, Issue 4752

Unusual announcements for a chancellor to make

Degrees of connection

Eat, drink, be merry

Where on earth – 2

Place of deliverance

Pension problems

Gifting land to son to build a home.

Buying a business as one or two entities?

Working in France as an expat through a UK company.

Post-registration input tax challenge.

Family fortunesStamp duty on residential property transaction.My client owns a residential buy-to-let property with his son. The property value is £750,000 and there is a mortgage on it for...

The UK tax gap for 2018-19 was estimated to be £31bn, which is 4.7% of theoretical tax liabilities. This is a decrease from 2017-18 when the percentage was 5%. HMRC states the gap has been...

HMRC has withdrawn guidance published on 6 July stating that employees will face a taxable benefit in kind when their employer pays for coronavirus testing. The about-turn came in response to a letter...

More than one million bounce back loans worth £30.93bn have been approved for small firms to help them survive the coronavirus pandemic.HMRC statistics also reveal that 53,536 loans worth...

The government is consulting on draft legislation that allows two named charter trustees to obtain refunds of VAT incurred in the course of their non-business activities. HMRC is consulting on...