The following Tax practice note provides comprehensive and up to date legal information covering:
Coronavirus (COVID-19): in light of the coronavirus crisis, the government announced temporary measures to support the self-employed. For more detail, see Practice Note: Self-Employment Income Support Scheme. HMRC confirmed that, where a claim is to be made through the Self-Employment Income Support Scheme (SEISS) and the individual in question had loans impacted by the loan charge and had not agreed a settlement with HMRC before 20 December 2019, HMRC will work out the individual’s eligibility for an SEISS based on either: (a) the average of the tax years 2016–17 and 2017–18, or (b) solely tax year 2017–18 if the individual was not self-employed in tax year 2016–17. The self-assessment tax return for the tax year 2018–19 did not have to be submitted by 23 April 2020, but should have been filed by 30 September 2020 (in accordance with the extension provided as part of the government’s response to the Morse review of the loan charge (see below)).
One of the criticisms of the disguised remuneration legislation, introduced as Part 7A of the Income Tax (Earnings and Pensions) Act 2003 by Finance Act 2011, was that it did not adequately deal with both the historic (ie pre-9 December 2010) and the continued use of loan schemes. As a result, Budget 2016 proposed measures aimed at encouraging users of such schemes to settle outstanding liabilities. Those measures
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This Practice Note examines the doctrine of consideration and the key role it plays in English law in determining whether a contract is enforceable.A promise will only be capable of being contractually enforced if it is either made in a deed or made in exchange for something of value, known as
Voluntary manslaughterVoluntary manslaughter consists of those killings which would be murder (because the accused has the relevant mental element for murder) but which are reduced to manslaughter because of one of the three special defences (loss of control, diminished responsibility or suicide
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