Issue :Vol 177,Issue 4540

The practical implications of the new tax rules on dividends.

The charges that arise on discretionary trusts.

Background to the First-tier Tribunal decision in Fab Cleaning Management.

Is HMRC applying the law correctly in relation to certain flat rate scheme categories?

Old friends and new.

Offsetting losses; Trust legacy; Lost in translation; Bungled figures

Calculating the capital gains tax liability of a non-resident on UK property.

Is it possible to offset trading losses against pension income?

Is it possible and practical to check whether a client opted to tax his property?

Tax consequences on serial liquidation of single purpose vehicle limited companies?

The sum paid was ‘disproportionately small’, says PAC.

Registering an interest in the scheme reconciliation service.

Information for advisers, including the national living wage.

New appointments at HMRC.

J Nott (TC4897)