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Issue : Vol 187, Issue 4792

Issue : Vol 187, Issue 4792

18 May 2021
What is mini-umbrella company fraud?
Putting an end to staleness
If you’re looking for a way out
War against plastic
And the award goes to…
The super complex super deduction
Dealing with deficit on directors’ loan accounts.
UK taxation of ‘capital’ income in Finland.
Inheritance tax on life interest in uneconomic flat.
VAT on hiring out recording equipment to US customer.
Trust income Tax on trust income for non-resident. My client emigrated to the US a few years ago and is resident there. He has investment income from the UK, mainly dividends of £10,000,...
Views are sought on the effectiveness of the Office of Tax Simplification (OTS), established in 2010 and made a permanent, independent office of the Treasury in 2015.In line with the terms of...
New guidance from HMRC provides an overview of the new plastic packaging tax which will take effect in April 2022. It covers the scope of the tax, who is liable to register and pay, along with other...
In light of the First-tier Tribunal’s decision in Wickford Development Co Ltd (TC7864), HMRC has accepted that the installation of manual window blinds and shutters are building materials for...
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