Issue: Vol 176, Issue 4528

How proposed changes to the patent box regime will affect SMEs and some practical considerations if a company wishes to register a patent.

The Finance Bill subject to final debate in the House of Commons before third reading. 

Statements and standards.

The income tax and capital gains tax charges that may arise on slice of the action schemes and overage.

How pre-UK residence offshore income and gains of a non-domiciled individual can remain outside of the UK tax net.

Advice is required on the protection of the pensions lifetime allowance.

Implications of living in Northern Ireland, but working in the Republic.

Manx company; Farmhouse fractions; Paint and decorate; Trust transfer

The VAT liability if selling to consumers through Amazon.

Must UK taxpayers be resident somewhere else to be not resident in the UK?

Correspondence from readers on topical subjects.

Changes to VAT groupings.

Liechtenstein disclosure facility ends 31 December.

HMRC’s affluent unit has increased its headcount.