Issue : Vol 191, Issue 4880

Which Budget predictions will come to fruition?

The digital issue

Starting well

Time to reconsider

Revision time

It’s how you say it

Taxpayer protection

Change in corporation tax rates

Work and leisure

Polish subsidiary

Can partial exemption windfall be reclaimed? I recently read Neil Warren’s article about partial exemption (Taxation, 11 August 2022) and wonder if my client is entitled to an input tax windfall. The...

The Treasury and HMRC acted quickly to put the Covid-19 employment support schemes in place, but were too slow to target more accurately support to those in genuine need, and tackle error and fraud,...

Finance Bill The Spring Finance Bill 2023 will be published on 23 March. tinyurl.com/qsparlsfb23 Energy-saving materials HMRC has updated VAT Notice 708/6: Energy-saving materials and heating...

The chancellor must explain why he believes the Office of Tax Simplification (OTS) should be abolished, says the House of Commons’ Treasury Committee.The MPs are asking the chancellor to outline...

HMRC’s has contacted a small number of companies in relation to their super-deduction claims. The tax authority has told the CIOT that it has sent two different letters, one on lease...