Issue : Vol 177, Issue 4548

A recent tribunal case about a business that deliberately altered its VAT return dates to help its cash flow.

There is support for Making Tax Digital but not for making it mandatory.

The new patent box rules will affect small and medium-sized enterprises

Support for Making Tax Digital

The practical aspects of splitting  a tax year into resident and non-resident parts.

Creative adaptation; Watching out; Conacre conundrum; Business property

What are the tax and ethical implications of transferring a main residence to children?

Difficulties of choosing the correct VAT flat rate and risks of an HMRC challenge.

Will a non-resident benefit from his late wife’s inheritance tax nil-rate band?

Is entrepreneurs’ relief likely to be at risk if shares are sold over a three-year period?

Large businesses as well as small ones could be adversely affected by the requirements of HMRC

Employee Share Schemes: NIC elections.

Agent update: issue 53.