Issue: Vol 177, issue 4541

The scope of the Treasury committee’s inquiry into how tax policy is made, how tax collection is administered and how to address the vulnerability of the tax base.

Penalty primer.

Where now for the legislation on pre-registration input tax claims?

What do you do when an HMRC inspector makes an unannounced visit?

Does a charity need to register for VAT on supply of medical equipment?

How is rental income on property assessed after the landlord dies?

Can enterprise investment scheme claims be limited to avoid a clawback?

New fuel rates for company cars.

Implementing the BEPS package.

Gift aid; Briefings; Employee expenses; Offshore funds; Corporate lenders

No VAT registration; UK/US trust income; Buy to let; Capital goods scheme

Small company taxation review.

Financial Secretary on Making Tax Digitial.