Features

CFE
1 April 2021

As members of the Board of CFE and council members of CIOT, Gary Ashford and Ian Hayes explain the role of CFE, and how members in the UK can benefit

PARTIAL CLOSURE NOTICES

Karmjit Mader and Dominic Arnold consider the Embiricos case and ask what we can take away about domicile enquiries and the use of partial closure notices

HOME LOAN SCHEMES
1 April 2021

In the second part of her series on home loan schemes, Emma Chamberlain reviews the current arguments relating to the schemes, including the impact of the recent Shelford case

EMPLOYMENT
1 April 2021

Keith Gordon looks at the Supreme Court’s decision in Uber and considers how it is relevant to tax advisers

TRIBUNAL APPEALS
1 April 2021

Rebecca Sheldon considers why HMRC may object to the withdrawal of an appeal and the repercussions of this in tribunal

VAT
1 April 2021

Neil Warren considers the introduction of two reporting systems in the EU from 1 July 2021 and also new VAT rules for importing low value shipments of goods

CJRS AND SEISS

Rachel McEleney and Natalie Backes review the extensions to the Coronavirus Job Retention Scheme and the Self-employment Income Support Scheme

BUDGET AND TAX DAY
1 April 2021

Bill Dodwell considers the measures announced in the March Budget and the range of consultations announced on Tax Day

Image of a man in pyjamas
Employment Taxes Voice
8 March 2021

Susan Ball and Carolyn Brown discuss the coronavirus job retention scheme (CJRS) and some of the key issues associated with reviewing employer claims and correcting mistakes, including considering the tax charges and penalties that may apply where claims have gone wrong.

Off-payroll working – preparing for the changes in April 2020
Employment Taxes Voice
8 March 2021

Rob Woodward looks at what tax breaks are available for employers to help their employees during these trying times