Issue : Vol 188, Issue 4818

The best and worst of human nature

A sigh of relief?

Little-known problem

Additional problems

Throwing more light on BADR

Bringing R&D home

Simple assessment calculation results in demand for tax.

Use of horse riding in a van hire business.

Tax planning advice on a change of assessment basis.

Dealing with VAT on gift vouchers.

Rollover relief Availability of rollover relief on split use premises. Our client has sold land used in his sole trader business and has acquired a new property consisting of land and an industrial...

It is with great sadness that we report the death of barrister Chris Whitehouse on 16 November. Chris was also a fellow of the Chartered Institute of Taxation and became one of the most sought- after...

HMRC’s decision to suspend most debt collection during the Covid-19 pandemic has led to large increases in the amount of tax owed to HMRC, according to a recent National Audit Office report....

HMRC and the Valuation Office Agency have published their response to the Adjudicator’s Office annual report for 2020-21 published in June.The report showed that the number of HMRC complaints...

In the latest edition of the Agent Update, HMRC gives more information about the two changes to the capital gains tax payment for property disposals service rules announced in the autumn Budget.Where...