Issue: Vol 175, Issue 4506

The impact of the Liechtenstein disclosure facility’s closure

A guide to venture capital scheme changes

Is there logic to SDLT anti-avoidance provisions?

Tribunals’ inconsistent approach to VAT legislation

VAT implications of a newly-built holiday home with restricted occupation

Treatment of rent paid by a partnership to spouses

Farm and consultancy; Lease compensation; Separating properties; Asset incorporation

What are the implications of the omission of perfume from stock figures?

Can property expenses for a main residence be claimed against rental income?

ISA rules The Individual Savings Account (ISA) (Amendment No 4) Regulations 2015/1370 and the Child Trust Fund (CTF) (Amendment No 3) Regulations 2015/1371 have been made and will come into force on...

The Office of Tax Simplification (OTS) has refreshed its drive for user-friendly tax policies, by counselling the government on the key principles for avoiding complexity. New advice from the...

The Revenue has suspended its notification list of qualifying recognised overseas pension schemes (QROPS), after discovering the inclusion of schemes that do not meet the pension age test....

Tax experts applaud Revenue’s “pragmatic” PAYE approach

EC v UK (C-161/14), Court of Justice of the European Union

Lothian NHS Health Board v CRC, Upper Tribunal