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Readers’ forum: Rental costs Readers’ forum: Rollover relief Readers’ forum: VAT Readers’ forum: Gifts out of income New queries: 16 September 2021

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New tax to pay for health and social care Settlement opportunity for Eclipse Film LLP members Many medium-sized businesses delay adopting new IR35 rules In brief: 16 September 2021 HMRC fraud enquiries expected to soar as furlough finishes

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Cars were made available to employees Multiple dwellings relief claim fails due to lack of suitable washing facilities Purpose of a business activity must be to generate an income VAT treatment of membership fees and nature of philanthropy Wrong form submitted to claim seed enterprise investment relief

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Cars were made available to employees Multiple dwellings relief claim fails due to lack of suitable washing facilities Purpose of a business activity must be to generate an income VAT treatment of membership fees and nature of philanthropy This week's opinion: 16 September 2021

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