Issue : Vol 195, Issue 4979

Estate duties have always been controversial

Spring Statement: focus on tax fraud

Wind of change

More on punditry services

Psychology of tax

Some thoughts and questions.

Income from a US limited liability company or S corporation.

Pension contribution

Personal portfolio bond

Corporate gift aid

Office construction

Can FHL losses be offset against rental profits? Our client has two holidays lets (FHL)and five rental properties. They have built up substantial losses on the FHL properties due to Covid-19 and the...

Several consultations concerning tax compliance have been published after the chancellor’s spring statement. Enhancing HMRC’s ability to tackle tax advisers facilitating non-complianceThis...

HMRC may suspend an agent account without notice if it believes that it has been compromised. In Agent Update 129, HMRC says agent online service accounts (AOSAs) and agent services accounts (ASAs)...

The number of claims for research and development (R&D) tax relief ‘corrected’ by HMRC’s fraud investigation service has quadrupled, according to data obtained in response to a...