Issue : Vol 195, Issue 4995

Ambitious timetable for tax adviser registration

Tax transparency dilemma

What’s tax got to do with it?

Wood for the trees

Redefining residency

VAT treatment of intra-group services.

Joint life first death policies – a trust to remember.

Fixed protection

Longstanding employee

Gift to family

End user status

Potential VAT problem of converting shop into house. My client owns a public house. By agreement with HMRC we opted to tax a retail shop unit adjoining the public house. The value of the shop unit was...

The government will not proceed with making tax digital (MTD) for corporation tax, HMRC’s transformation roadmap confirmed. The department says it recognises that the corporation tax population...

HMRC should take a more active role in setting standards for tax return software, states the Institute of Fiscal Studies’ tax law review committee in a new discussion paper. The report notes...

Capital gains tax receipts fell in 2023-24 for the second consecutive year, reveals data released by HMRC. In 2023-24, the total CGT liability was £12.1bn, a 19% decrease on 2022-23 when...