HMRC are contacting an increasing number of employers who may need to repay some, or all, of the grant they received under the Coronavirus Job Retention Scheme (CJRS).

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This time we are covering quite a diverse range of topics. What does the Office of Tax Simplification (OTS) recommend for the future of Capital Gains Tax (CGT)? We explore enduring tax imponderables on the nature of a trade. We have ever more essential updates on COVID-19 funding, new guides on farming and Corporation Tax (CT), as well as more updates, cases and, of course,VAT.

The Office of Tax Simplification (OTS) has published 'Simplifying by Design', the first report of its current Capital Gains Tax (CGT) review. It recommends some major changes to CGT including increasing tax rates and removing business asset reliefs.

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We have already had a busy week putting through the updates on the Coronavirus Job Retention Scheme (CJRS) and adding other new COVID-19 announcements, now today, we have news of further extensions to the different funding schemes.

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.