Issue : Vol 177, Issue 4538

The implications of the new draft legislation on distributions in close company liquidations.

The new rules for only or main residence relief.

The recent appearance of Google and HMRC before the House of Commons’ public accounts committee.

How much more does the government expect to squeeze from its perception of offshore tax evasion?

Before and after life; VAT on charities; No loss, no gain; EISy does it

Is the capital gain of a property apportioned by time or value?

How to deal with proceeds of the sale of a rest home on divorce.

The VAT liability on consultancy services performed outside the EU.

Chancellor faces uncertainty over tax revenues.

Changes ahead.

HMRC has published a new Brief.