In Hamish Taylor v HMRC [2020] TC07893, a claim for travel and subsistence by a sub-contractor failed on the basis that his home was not his base of operation.

HMRC’s latest Employment-Related Securities Bulletins focus on the impact of COVID-19 on employee share and incentive schemes. Here is our enhanced version.

This year we celebrate ‘Halloween’ in our virtual world, which has the advantages of being both COVID-19 and plastic free. We do have quite a number of tricks and treats for you. Which is trick and which is treat? You decide.

HMRC have issued the Agent Update for October/November 2020. We have summarised the key content for you with links to our detailed guidance on the topics covered.

Hello,

Another diverse selection of tax topics this week. HMRC has published its latest Stamp Taxes newsletter. This sounds like a rather dry publication but don't let that put you off. We have created an ‘enhanced’ version and it's on 'Freeview'.