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Issue : Vol 192, Issue 4917

Issue : Vol 192, Issue 4917

14 Dec 2023
Fresh approach needed for IR35
Twelve Christmas treats
Have your cake and eat it
Donate an hour’s pay
Jonathan Schwarz discusses the opinion of Advocate General in European Commission v Apple and Ireland.
Reducing payments on account for self-assessment taxpayers.
Land promotion deal
Are coaching fees subject to VAT? My client (a UK company) has a personal fitness business, which provides personalised programmes to individuals looking to lose weight and achieve other fitness...
San MarinoThe 2023 UK-San Marino double taxation convention entered into force on 30 November and has been added to the HMRC tax treaties BulletinHMRC has...
From 7 December 2023, HMRC will no longer send a letter informing taxpayers or their advisers of a self-assessment (SA) repayment. HMRC said these letters tended to cause confusion because they often...
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