Issue : Vol 187, Issue 4777

Tax and accounting rules may not suit all traders

Partial confusion

How ordinary?

A good plot

What goes around comes around

EU citizens’ personal allowances after Brexit.

Taxing valuable image painted on a main residence.

Share transfer for benefit of grandchildren.

Timing of output tax on property sale.

R&D dilemma Claiming R&D tax credits for Covid-related works. My client operates in the construction industry. He got in touch with me last week to say that he had seen on a website that research and...

We have reluctantly decided that the Taxation Awards 2021, which were due to take place on 13 May, cannot go ahead. Although we hope that by then many of the current lockdown restrictions will have...

Taxpayers will not receive a self-assessment late filing penalty as long as they file their return by 28 February, HMRC chief executive Jim Harra has announced.Taxpayers must still pay their bill by...

HMRC has not made enough progress on the loan charge, says the House of Lords’ economic affairs Finance Bill subcommittee. It is improving the way it manages the charge and tackles promoters of...

After investigations into the digital service taxes (DSTs) adopted by Austria, Spain, and the UK, the US Trade Representative has concluded that each tax discriminates against US companies, is...

The government should raise the threshold for the high income child benefit charge to avoid it affecting basic-rate taxpayers for the first time in April, says the Low Incomes Tax Reform Group....