Issue : Vol 191, Issue 4894

Completing a tax return is never going to be fun

Looking to make a change

Uncharitable cut

The box is open

B Corps: becoming better

Risky business

High income child benefit charge

Domestic items relief

Arm’s length sale

VAT computation

Is trust liable to ten-year and exit charges? I am dealing with a trust was set up during 2011 (with £10 initial monies introduced). The key wording as to the term ‘beneficiaries’...

Agent Update 109 HMRC’s latest update for advisers includes articles on the advantages of filing income tax returns early, the overlap relief online form in preparation for the new tax year basis and...

An estimated 8.8% of the UK adult population were identified as participating in the hidden economy, according to research from HMRC. This figure has almost doubled since 2015-16 when the percentage...

The benefits of expanding tax relief for the installation of energy-saving materials (ESMs) in buildings may not be fully realised unless the government puts in place special rules enabling relief to...

The UK tax gap for 2021-22 was estimated to be £35.8bn or 4.8% of theoretical tax liabilities which were £739.3bn. According to HMRC, there has been a long-term reduction in the tax gap as...