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This Practical Tax Database and Virtual Tax Partner® Toolkit is your online tax partner. It answers all your key tax FAQs, is packed with useful and practical tax and business guidance.

The information gathered here is split into tax planning guides, FAQs, know-how and tools. With worked examples and tax compliance checklists.

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In Edward Burrell v HMRC [2020] TC07766, First Tier Tribunal (FTT) found the construction of a houseboat did not meet the 'construction of a building designed as a dwelling' and therefore did not qualify for the DIY scheme.

Hello

This week we feature a handy summary of the government's latest measures for re-booting the economy. We also review cases with an employment theme, we revisit the High-Income Child Benefit charge and have a look at some cases where VAT exemption for medical treatments was in question.

Coronavirus/COVID-19 July 2020 update. There are some new deadlines and dates for our diaries. This update highlights some of the key measures that may now need your urgent attention.

In HMRC v Kickabout Productions [2020] UKUT 0216, the Upper Tribunal (UT) allowed HMRC’s IR35 appeal finding that a radio presenter was an employee. TalkSPORT was obliged to provide work and this outweighed all other factors of employment status.

Missed our SME Tax Web-updates in July? Here is a summary of the month.

Hello

There is quite a lot of news to report this week. The 2020 Finance Act is now law. The government has published a batch of new policy papers covering measures proposed for Finance Act 2021, as well as updating its guidance on Making Tax Digital (MTD).

  1. Nichola's SME Tax W-update 16 July 2020
  2. Capital Gains Tax Review: Call for evidence & survey
  3. Nichola's SME Tax W-update 9 July 2020
  4. Summer economic update: Live speech highlights
  5. Nichola's SME Tax W-update 2 July 2020