Issue : Vol 189, Issue 4835

What’s in a name?

Charitable donations: Part 1

Special losses

Tax ventures

What’s new in payroll

Cautionary tale

Tax considerations on a licence over rental property.

Holding over a capital gain on a distribution to beneficiaries.

Tax treatment of payment to personal assistant/friend.

Northern Irish business with a contract in Dublin.

Loan capital Tax on losses incurred on transfer of shares. I have a client who is UK resident and domiciled who formed a company in St Lucia putting in £10 of share capital. He then made a loan to...

HMRC should focus on improving its IT systems and processes rather than changing the existing obligations to register for self-assessment, says the Association of Taxation Technicians in its response...

Covid-19 has ‘changed the nature and scale of tax debt’ with an ‘enormous task’ for HMRC to bring tax debt back from the current ‘mountain’ of £39bn to the...

In the 2021 autumn Budget, the government announced that the import of dental prostheses would be exempt from VAT if the prostheses are imported on behalf of or by registered dentists and dental care...

Local authorities remain concerned about the details available, implementation cost and upheaval for both drivers and consumers of the conditionality tax checks that came into force on 4 April 2022,...