Issue : Vol 193, Issue 4932

Avoidance – times have changed for the better.

Towards a world class tax authority

Missing the Target

The basics of basis period reform: Part 2

What do you charge?

Capital allowances ‘full expensing’ to be extended to plant and machinery used for leasing.

Child benefit – should clients re-consider whether they claim for this?

Farming partnership incorporation

Childcare for employees

HMRC error

Wrong VAT rate

How should couple be taxed on business incorporation? Since the introduction of the restriction in mortgage interest relief, many buy-to-let individuals have incorporated their property portfolio. I...

Tax practice news from around the country.

Beneficial loansThe official rate of interest on beneficial loans will remain at 2.25%, HMRC has confirmed.tinyurl.com/hmrcofficialratesPAYEHMRC has published an update to CWG2 2024-25: Employer...

A common user charge (CUC) will come into effect from 30 April 2024, the Department for Environment, Food and Rural Affairs (DEFRA) has confirmed. Its introduction follows consultation with industry...