Issue : Vol 188, Issue 4800

The so-called golden era has gone for good

Rough tax justice – again

Wheels go round – part 1

Covid complaints

Super cycles

Treatment of expenses in excess of HMRC scale rates.

Hire purchase contracts in claiming capital allowances.

Accounting treatment of part-time working of musician.

Irish VAT dilemma on export.

Estate planning Do parents’ mirror wills need revising? I have been reviewing capital taxes for a family business. The 80-year old parents are in partnership with their 50-year old son. Their...

Fully 130 countries and jurisdictions, representing more than 90% of global GDP, have signed up to the Organisation for Economic Co-operation and Development statement establishing a new framework for...

HMRC has confirmed that the existing income tax and National Insurance contributions exemptions for coronavirus antigen tests have been extended to 5 April 2022. As a result, the exemptions and...

HMRC has published guidance on eligibility to claim the fifth self-employment income support scheme grant.The department will contact eligible individuals in mid-July giving them a date from when they...

A VAT zero rate will apply to trades in UK emissions trading scheme allowances within the VAT Terminal Markets Order SI 1973/173, said financial secretary to the Treasury Jesse Norman in a written...

Legislation dayThe government has announced that it will publish draft clauses for the next Finance Bill for consultation on Tuesday 20 July.Business complianceHMRC has updated its guidance on its...