Issue: Vol 177, Issue 4533

What exactly is the purpose of tax?

The advantages and disadvantages of paying Class 3A NICs for those nearing state retirement pension age.

Report on joint HMRC/agent workshop, hosted by Taxation, which examined a fictional tax intervention.

The work of HMRC’s counter-avoidance directorate.

Power to the people.

Estate return; Double whammy; Any interest?; Taxing tunes

Does fund switching trigger a capital gains tax event?

Should VAT be charged on the sale of a hotel business?

Tax if a sole trader invoices a nominal amount for plant on incorporation?

Will funds obtained by crowdsourcing to help athletes be eligible for gift aid relief?

Protocol changes for HMRC online.

Latest edition is now available.

The latest from LITRG.

ADR use rises significantly.

Festive returns; RPI; SDLT consultation; Tax treaty; HMRC