Employers claiming the Employment Allowance may have received double relief if also claiming Coronavirus Job Retention Scheme (CJRS) payments due to the pandemic. The ICAEW Tax Faculty has consulted with HMRC to provide clarification.
Nichola's SME Tax W-update 26 August 2021
Hello
As we near the final bank holiday of the year we bring you a bank holiday bumper tax web-update.
Get tax-fit with our Virtual Tax Partner pre-conference tax workouts!
In the run-up to our first Virtual Tax Partner Practical Tax conference (held on 12/13 October 2021), we are holding a series of short 'tax workouts' to get you tax-fit for conference time. Each workout will take place online and each session will last 20-25 minutes. Places on each session are limited given on a first-come-first-served basis.
Interpretation of Nil Rate Band clause reduces legacy to nil
In Royal Commonwealth Society for the Blind v John Wayland Beasant and Benjamin How Davies (as personal representative of the Estate of Audrey Arkell deceased) [2021] EWHC 2315, the High Court interpreted a nil rate band clause in a will so as to cancel a gift to an individual and increase the amount left to charity.
Stamp Taxes News August 2021
HMRC have published their Stamp Taxes news for August 2021. Here is our enhanced version with links to our guides and SDLT tools.
Tax bodies urge re-think on timing of MTD for Income Tax
The leading professional bodies have written to the Financial Secretary of the Treasury asking the government to reconsider the timing of proposals to change the tax basis periods and introduce Making Tax Digital (MTD) for Income Tax in April 2023.
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