Issue : Vol 192, Issue 4912

HMRC’s new R&D guidance hits the right note

Under pressure

Construction operations

Key points Prepare a domicile status report when dealing with excluded property trusts and the settlor is still alive. Many people will be brought back into self assessment because savings rates have...

Private residence sales

Elizabeth Small discusses the Labour party’s proposal to apply VAT on school fees.

Structures and building allowances – what are they and how do they work?

Exchange rates

Spotlight 63 dilemma

Gym chain company

Managing agent

Was capital gains tax adjustment overlooked? When looking for something else I stumbled on TCGA 1992, s 125, which I must confess I had not been aware of before. This seems to suggest that I should...

Practice news from around the country.

Scottish Budget The Scottish Budget will take place on 19 December 2023. tinyurl.com/Scotbudget23 Scottish courts The Scottish Courts and Tribunals Service (SCTS) has published guidelines for taking...

From 13 November 2023, VAT registrations will have to be made online using HMRC’s VAT registration service. The paper VAT 1 form will not be available from that date. According to HMRC, this...