Issue : Vol 186, Issue 4755

Keeping tax blood in the family

Chargeable capital

Beware the hand that feeds…

Kickabout knockabout

And the tax goes on

Inheritance income Taxation on income derived from inheritance. My client’s mother died in June 2019, leaving a portfolio of open-ended investment companies (OEICs), among other assets, to him and...

Stamp duty on residential property transaction.

Reliefs on a mixed-use electric motorbike.

Request for a monthly VAT return.

Calculating the coronavirus job retention scheme grant.

1 September 2020Payment of corporation tax liabilities for periods ended 30 November 2019 if not liable to pay by instalments.Check HMRC website for changes to car mileage fuel rates. 7 September...

The Treasury has launched a review of the business rates. The government’s objectives are to reduce the overall burden on business, improve the current business rates system and consider more...

Clarification of the job retention bonus has been published by HMRC. It confirms that the bonus will be taxable, so businesses must include it as income when calculating taxable profits for...

Changes to the EU’s VAT rules, in preparation for the end of the transition period with the UK, have been proposed by the European Commission. They amend the VAT Directive to introduce a...

HMRC received £5.2bn inheritance tax during 2019-20, according to HMRC statistics. This is a decrease of 4% (£223mn) on 2018-19 and is the first time inheritance tax receipts...