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Issue : Vol 188, Issue 4801

Issue : Vol 188, Issue 4801

20 Jul 2021
What are the boundaries of acceptable planning? 
Get your losses in order!
Correspondence from readers on the statutory residence test, the Tooth decision and self assessment.Statutory residence test The answers to ‘Application of statutory residence test to sick client’...
Negligible value claim made by a sole shareholder.
VAT on EU software downloads.
Residency status of Saudi Arabian expat worker.
Super deduction Claiming super deduction on new machinery. My client has been in an engineering business for several years and has now decided to expand by acquiring new plant and machinery, some of...
Is VAT registration needed for a boxing club?
HMRC has updated its guidance for advisers on how to register as an agent with HMRC, how to change or remove agent authorisations and how to give staff access to the department’s online services...
Provisional performance results for financial year 2020-21 reveal that HMRC collected £191bn in tax during quarter four, compared with the £176.4bn collected during the same period in...
A new consultation has been launched to align the fees for professional and non-professional applicants of probate into a single fee of £273. The Ministry of Justice proposes that this will...
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