IR35 changes - the impact on companies

Since 22 July 2020 the Finance Act has empowered HMRC to make directors personally liable for the tax debts of a company in liquidation or potential liquidation where they are suspected of abusing the insolvency framework in order to avoid paying taxes.

The ‘nesting’ divorce trend has recently resurged in popularity. Also sometimes referred to as ‘bird nesting’, this method after divorce or separation enables the child(ren) to remain living in the family home with each parent alternating staying in the property for their agreed part of the co-parenting schedule.

Are new dwellings zero rated for VAT? Not exactly, explains Kevin Hall in Taxation Magazine.