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Issue : Vol 188, Issue 4799

Issue : Vol 188, Issue 4799

5 Jul 2021
Sharing data between departments
Global headache
Keep it in the family
New enforcement body planned
Suitability of partnership to allocate property income.
Jurisdiction applying to Northern Irish company staff.
IR35 and same ownership companies with differing trades.
Input tax on racing car expenses.
Retiring corporate partner BADR eligibility on apparent change in trading status. My client and his wife are directors of a limited company who own shares 60%/40%. The company is a member of a...
Data reported to HMRC by third parties must be visible to taxpayers and their agents through the single customer account, and used to update tax codes and support the completion of individuals’...
The government agrees with some of the recommendations made by the House of Commons Public Accounts Committee in its report Environmental tax measures. In its latest minutes, the Treasury said it...
Overseas businesses that incurred VAT in the UK for the period 1 July 2019 to 30 June 2020 now have until 31 December 2021 to submit their application for a refund together with the certificate of...
Businesses that sell low value goods in consignments not exceeding £135 into Northern Ireland and are registered for the VAT import one stop shop (IOSS) in the EU, must tell HMRC their IOSS...
Businesses that sell goods from Northern Ireland to consumers in the EU and go above the distance selling threshold (£8,818 or €10,000) will need to pay VAT on these sales in the country...
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