From 6 April 2020 those liable to CGT on a residential property disposal must send a standalone online return to HMRC and make a payment on account of the tax due within 30 days of completion of the sale.

From 1 July, it will be possible to allow employees to work for some days (or part days) and be furloughed for others.

Every year we create a guide for our clients to act as a comprehensive reminder of the key tax planning points for individuals and their businesses.