Issue : Vol 192, Issue 4909

Trust registration rules need to be narrowed

Long and winding road

Best thing since sliced bread?

Beware of ghosts bearing gifts

Probing questions

The VAT exemption applicable to transactions concerning payments/transfers: the UK Supreme Court judgment in Target Group Ltd....

Work trip

Registering for VAT – when to do it and why it is wise to start planning early.

A reader responds to a recent article on HMRC’s treatment of research and development claims.

Exposure to inheritance tax

Model changes

Choosing a base

Translation of foreign currency transactions. Readers’ views would be welcomed on the correct method to translate foreign currency transactions into sterling (£). In particular, is there...

Early filersAlmost 250,000 self-assessment taxpayers filed their 2022-23 tax return during the first week of the tax year, HMRC has revealed. The data showed that those opting to file in the first...

For three years from April 2023, all companies will be able to deduct 100% of qualifying plant and machinery investment immediately when calculating taxable profits for corporation tax.Known as...