Issue: Vol 177, Issue 4532

Happy new year

2015 was an exciting one for tax practitioners, with much to learn.

The importance of the Upper Tribunal’s decision in a recent case concerning UK resident status.

The year ahead and how the tax world will be affected.

HMRC’s controversial new direct recovery of debt power and its in-built safeguards.

OneE POTAS seminars.

Problems in ascertaining the amount on which VAT should be charged.

Use of home; Corporate losses; The big tent; Receipt and reduction

Will a caravan site be eligible for inheritance tax business property relief?

Will a property be eligible for only or main residence capital gains tax relief?

Correspondance from readers on topical subjects.

Transparent recording of the relationship between tax charges and accounting profit.

National Insurance for self-employed workers.

A Jubb (TC4760)