Issue : Vol 178, Issue 4563

Separation and divorce can be taxing times for the parties involved.

The merits of the employee shareholder scheme.

Some practical hints and tips for advisers who are involved in tax planning for land sales.

That readers could follow the example of this week’s authors and consider entering the Taxation Awards 2017.

The implications of the Panama papers for advisers and their clients.

A name too far?

Should VAT be charged on food for reptiles?

Entrepreneurs’ relief;  The village hall; Hold up; Flat management

What rate of capital gains tax will apply to the sale of let property?

Are the split-year rules working as they should for a temporary resident?

Sale of property after the execution of a deed of variation.

New rules confirm voluntary payrolling of non-cash vouchers.

Password problem; Agent update; Lenders list; Lease accounting; ADIT results

Taxpayers will have less time to file returns.

Six consultations have been launched covering various aspects of HMRC’s digital plans.