Issue: Vol 176, Issue 4522

The tax gap estimate, which is due to be published next week, is so important.

Late chancellor played a key role in history.

Does income from abroad emanate from a transparent or opaque entity?

A review of the first two sittings of the public bill committee’s debate on the Finance Bill.

The question of property income creating a class 2 National Insurance liability causes some head-scratching.

Substantial something; Barn conversion; The quality of mercy; Sunshine tax

Advice is required on the treatment of Spanish capital tax deductions.

Do transfers of assets to a spouse and a charity have to be reported for capital gains tax purposes?

Does a VAT charge arise on a sale of tenanted farmland?

Correspondence from readers on topical subjects.

What are the tax implications of an offshore trust becoming UK resident?

OECD have now published the final versions of the 13 BEPS reports.

New research into employee's attitude towards auto-enrolment.

More reporting requirements under common reporting standard are anticipated.