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Issue : Vol 186, Issue 4770

Issue : Vol 186, Issue 4770

23 Nov 2020
The right to employ an agent is important
Render unto Caesar…
Calling in sick
Don’t miss out
Ensuring a good deal
Tax basis on non-domiciled children’s annual income.
Calculating excess reportable income on tax return.
Potential future claims against business premises.
Input tax on the costs of bridge maintenance.
US pension Tax on distributions from overseas pension scheme. My client is a 74-year old UK resident British citizen who worked in the US for many years before retiring before 6 April 2017. To...
Tax receipts have been adversely affected by the Covid-19 pandemic with lower receipts collected across several taxes, according to recent statistics from HMRC.Figures of tax collected for April to...
HMRC has published guidance to clarify the VAT treatment of school holiday clubs, depending on whether childcare is the predominant element of the services supplied. In RSR Sports Ltd (TC7453) the...
HMRC has published a summary of responses from the call for evidence on raising standards in the market for tax advice. Among its initial plans is to improve awareness of its standard for agents. Most...
In line with its intention to develop the digitalisation process, HMRC has launched a consultation on the design of what the making tax digital (MTD) system should look like for corporation tax. The...
The government will consult in the new year on further measures to tackle promoters of tax avoidance schemes. These proposals will build on those announced earlier this year. They will: disrupt the...
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