Issue : Vol 186, Issue 4767

The cost of obtaining a simple tax relief

Rethinking UK-REITs

Moving on

Does size matter?

Correspondence from a Taxation reader on fraudulent tax demands and HMRC’s advice on this subject.

Gifts with reservation of benefit dilemma.

VAT treatment on furniture bought and sold in the EU.

Farming proposal for a limited liability partnership joint venture.

VAT considerations on sale of business cars.

Remittance basis Tax basis on non-dom children’s annual income. My clients, a married couple, are returning from working overseas with their two minor children. The mother is UK domiciled, but the...

The coronavirus job retention scheme will remain open until December as a second lockdown is to be imposed in England during November. The new job support scheme will be introduced later when the...

HMRC has confirmed in ‘promotional material’ on the off-payroll working rules that it ‘will focus on ensuring compliance with the new rules, rather than investigating past...

HMRC is sending 14,000 letters to people who have sold a residential property during 2018-19 asking them to check whether they owe capital gains tax.An HMRC spokesperson said: ‘We are writing to...

Revenue and Customs Brief 16/2020 clarifies HMRC’s position on the VAT liability of payroll services after the Cheshire Centre for Independent Living conceded its appeal in the Upper Tribunal....