In these exceptional circumstances it is not surprising that the start of the new tax year was a muted affair. The pandemic response remains very much the priority for most and in particular HMRC. In this month’s edition, Peter Vaines highlights the current tax issues facing those individuals who waive remuneration in order to support those worst affected by the pandemic. As HMRC continue their Herculean effort to implement the Chancellor’s policies, there are updates on the further developments around personal residence, corporate residence and permanent establishment. You can read the April edition of the UK Tax Bulletin here and past editions are available on our Resources page.
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