Issue : Vol 178, Issue 4560

Thank you for paying your tax.

The first deliberations of the Public Bill Committee on Finance Bill 2016.

The consequences of leaving in haste when capital gains tax entrepreneurs’ relief is at stake.

A recent Office of Tax Simplification stakeholder event.

The Upper Tribunal found a new angle on non-qualifying corporate bonds and finds the result reassuring for advisers.

Can a dividend be treated as paid in a previous year?

Split year hardship; Family ties; Property gains; Gecko’d

The capital gains tax liability on a main residence sale after a divorce.

A book consultant has a flat rate scheme registration dilemma.

Confusion over payment of the correct class 4 National Insurance in 2015-16.

An HMRC measure to protect tax may serve to confuse.

HMRC has published guidance on the workings of the restrictions to interest deductions.

Developers claimed more than £45m in 2015-16.

Finance Bill; VAT schemes; Switzerland; Student loans; Spotlight 31; Professional bodies

An ICAS strategy document discusses HMRC’s MTD project.