Issue : Vol 188, Issue 4820

Tax – a necessary and fulfilling profession

Hear ye, hear ye

Farming peculiarities

A good call

Light through the trees?

A zoom through redundancy pay

Devilish detail

Tax on US Covid-19 payment to UK domiciled resident.

Tax position on renting out a canal boat.

Non-resident capital gains tax on UK property.

VAT enquiry on input and output tax errors.

Loan notes Treatment of non-QCB loan notes in a discretionary trust. My client settled some non-qualifying corporate bond (QCB) loan notes into a discretionary trust. At that point the accrued income...

A detailed guide to the announcements.

The government is asking for views on the role that umbrella companies play in the labour market, as well as how they interact with employment tax and employment rights. It also seeks views on the...

The government is calling for evidence on income tax self-assessment (ITSA) registration to find out whether bringing forward the point when newly self-employed individuals and landlords are required...