Issue : Vol 182, Issue 4671

Overdue VAT hits £3bn as more businesses at risk of HMRC sanctions.

Help and support for tax agents and advisers.

Autumn Budget; Entrepreneurs’ relief personal company changes; HMRC business survey; Spain tax authority fines Gareth Bale; Pensions lifetime allowance

Susan Pearce v Commissioners of HMRC (TC6644)

Munro Sawmills Limited v Commissioners of HMRC (TC6645)

Rajendrakumar Patel v Commissioners of HMRC (TC6735)

RPD Building Ltd (TC6740)