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Since 1927 the leading authority on tax law, practice and administration
Issue : Vol 187, Issue 4796

Issue : Vol 187, Issue 4796

15 Jun 2021
Impressive breadth of readers’ knowledge
Triumph for common sense
Keeping your options open
Final matters
Correspondence from readers on VAT registrations, tax codes and multiple completion contracts in share buybacks....
Tax treatment of proceeds of land to non-resident.
Treatment of trading losses on a company sale.
Application of statutory residence test to sick client.
VAT repaid back to HMRC on property sale.
Property partnership Suitability of partnership to allocate property income. I have a client who wishes to transfer a commercial property he is in the process of buying to a property partnership...
The Office of Tax Simplification (OTS) is to explore the benefits, costs and wider implications of a change in the date of the end of the UK tax year for individuals and will publish a report this...
The Association of Taxation Technicians is concerned about the minority of rogue advisers who seek to maximise claims inappropriately, especially when their fee is calculated as a percentage of that...
A new EU VAT scheme intended to make life easier for UK businesses importing low-value goods into the EU after 1 July 2021 (shipments of less than 150 Euros) has encountered an unexpected stumbling...
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