Issue : Vol 188, Issue 4815

Discretion is the better part of valour

Initial impressions

The new abroad?

Bring up the plastic

Global reach

Readers’ correspondence.Making tax digital I read Andrew Hubbard’s excellent, thought-provoking article ‘Pause for thought’ (Taxation, 7 October 2021, page 8). Andrew’s...

Reporting requirements for a bare trust.

French pension scheme sums chargeable to income tax?

Tax implications of a professional penalty.

Is VAT registration required for private tuition?

PAYE problem Simple assessment calculation results in demand for tax. HMRC sent my client a tax calculation for 2019-20 showing, erroneously, tax owing (all tax due actually being paid at source...

The government has confirmed plans to reform the basis period rules which determine how trading income for self-employed sole traders and partnerships is allocated to tax years. The proposal is to...

Legislation in Finance Bill 2021-22 will clamp down on promoters of tax avoidance. The package of measures, which will take effect following royal assent, will:allow HMRC to freeze a promoter’s...

The import of dental prostheses by, or on behalf of, registered dentists or registered dental care professionals is now exempt from VAT, applied retrospectively to 1 January 2021, as announced in the...

HMRC opened 3,574 investigations into inheritance tax in the year to 31 March 2021, netting an additional £254m in revenue, according to information obtained by Pinsent Masons.The firm adds that...