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Issue: Vol 176, Issue 4515
26 Aug 2015
Amending IR35 may be a clash of political will and administrative won’t.
Comparing the use of enterprise management incentive and employee shareholder schemes.
A recent decision of the Upper Tribunal considers the nature of a transfer of a going concern.
Tax implications of converting barns and selling development land.
Farmer downsizing; Moving on up; Rent guarantee; Community interests
Will entrepreneurs’ relief be available if a company receives commission income?
How can property repair and costs be offset against profits or capital gains to the best tax effect?
Must rent received after the end of the tax year of death be treated as estate income?
Must VAT be charged on the sale of a mixed-use let building with an option to tax?
New proposal might result in smaller retirement pots.
Compulsory VAT charges to be introduced in England.
New factsheets from HMRC.
An HMRC factsheet has been published on the new tax-free dividend allowance.
Dissatisfaction with drip-fed information.
New rules will allow individuals to choose the law governing succession of their EU assets on death if they update their will.
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