In C J Wildbirds Food Ltd v HMRC [2018] TC06556 the First Tier tribunal agreed that a loan which could not be repaid and was written off by the lender was a loan relationship and a deduction was allowed for the impairment debit.
In C J Wildbirds Food Ltd v HMRC [2018] TC06556 the First Tier tribunal agreed that a loan which could not be repaid and was written off by the lender was a loan relationship and a deduction was allowed for the impairment debit.
The government have issued draft legislation for consultation on the creation of a register of beneficial owners of overseas entities owning UK property intended to take effect from 2021.
Are the major social media platforms nurturing malignant and dark forces that aim to disrupt our democracy? Quite possibly, according to the findings of the House of Commons select committee for Culture, Media and Sports in its Interim report, ‘Disinformation and ‘fake news’’.
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I have been reading over a few of HMRC's research findings this week and some of the results must be pretty shocking for them.
How many people are employed in the UK? It's a good question, and Pay As You Earn (PAYE) is the biggest source of tax revenue its useful for setting the nations tax budget. According to HMRC'snewly published Experimental Statistics it is just under 33 million in 2017-18.
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We have summarised the new VAT notice 700/22 on Making VAT Digital (MVD) for you and we have also made an update of our Making Tax Digital (MTD) index. All essential reading and freeview this time.
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