Issue : Vol 192, Issue 4911

Lack of funding for HMRC helplines

Foreign inheritance

Paving the way

Clearing a path through

Incorporation

Electric charge

Q&A: 2 November 2023

Cash basis for calculating trading profits for unincorporated businesses.

Secondary glazing

Overseas generosity

Private residence relief problem

Management consultancy

Taxation of dividend in specie. BHP (the holding company of an Australian group) owned 100% of the shares of BHP Petroleum. Under an arrangement in June 2022, BHP exchanged all of its BHP Petroleum...

1 December 2023Payment of corporation tax liabilities for accounting periods ended 28 February 2023 for SMEs not liable to pay by instalments.Check HMRC website for advisory fuel rates changes.7...

Tax collected in the period from April to September 2023 totalled £392.5bn, according to  HMRC statistics. This is an increase of £23.1bn over the same period last year.Income tax,...