Issue : Vol 187, Issue 4780

Importance of clear communication

Think global

Payroll and presence

Going for gold

False deadlines

When is CIS material?

The power of ten

Claiming R&D tax credits for Covid-related works.

Tax status of personal pension for dual citizen.

Residential property gains on covenant variations.

VAT on transfer of a business as a going concern.

Repayment claim checkHMRC’s enquiry of agent in respect of client SA return.About ten years ago I acted for a subcontractor in the building industry who was subject to deductions under the...

A new tax, the ‘Gateway 2’ developer levy has been proposed by the housing secretary. It will be targeted and apply when developers seek permission to develop high-rise buildings...

The van benefit charge and fuel benefit charges for cars and vans will be uprated by the consumer price index from 6 April 2021. The 2021-22 rates will be: Van benefit £3,500 Car fuel benefit...

Taxpayers who deferred their July 2020 self-assessment payment on account may have had to pay it along with any 2019-20 balancing charge and the first 2020-21 payment on account on 31 January 2021. If...