Issue : Vol 192, Issue 4913

HMRC should not regard agents as a threat

Not what we hoped for

Let justice decide

Time to wake up

Trust in trusts

Disallowing import VAT could damage UK plc

The importance of reviewing charitable legacies.

A Readers’ forum query on whether an improvement to a period property constitutes a repair shows that the tax profession is struggling to give advice on this issue due to a lack of clear guidance.

Bringing trusts onshore

Hybrid reimbursement expenditure

Furnished holiday let treatment

Gardening work

Should standing order be treated as dividend? I’ve taken over a new close company client and have been reviewing the director’s loan account. Like many business owners she has treated the...

Scottish carer supportThe Income Tax (Tax Treatment of Carer Support Payment and Exemption of Social Security Benefits) Regulations, SI 2023/1148 make amendments and modify ITEPA 2003, Part 10 and Sch...

Taxpayers building their own home will be able to submit DIY housebuilders' VAT refund claims digitally, HMRC has confirmed.HMRC has published a policy paper announcing that individuals building their...