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Issue : Vol 187, Issue 4778

Issue : Vol 187, Issue 4778

3 Feb 2021
What is the value of the list of furlough claimants?
The clawback clause
A little-known fact
Disposal of assets on life tenant’s death.
Which year should costs of stock be claimed?
Tax on SEISS claim for non-residents.
Partial exemption VAT dilemma.
Business residence Tax on UK consultancy of a non-resident owner. A client has been running a computer consultancy business for some time through a company registered in the UK. There are no IR35...
The Scottish Budget aims to provide ‘certainty and stability’ for taxpayers, with no changes, other than for inflation, to income tax planned for 2021-22.In the Budget statement, which...
HMRC has published a list of more than 741,000 companies who were claiming furlough grant in December 2020. The coronavirus job retention scheme (CJRS) has supported 9.6 million jobs and, at its peak...
Since announcing that late filing penalties would not be imposed on 2019-20 self-assessment returns filed online by 28 February 2021, HMRC has confirmed that the easement also applies to forms SA700...
The Office of Tax Simplification has published a call for evidence on how the tax system could made easier to navigate through smarter use of third party data.It is considering whether and in what...
Latest statistics from HMRC show that between October and December 2020, 360,000 people made 907,000 withdrawals from their pension schemes totalling £2.37bn. This was a 10% increase from the...
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