Issue :Vol 177,Issue 4540

The practical implications of the new tax rules on dividends.

Background to the First-tier Tribunal decision in Fab Cleaning Management.

The charges that arise on discretionary trusts.

Old friends and new.

Is HMRC applying the law correctly in relation to certain flat rate scheme categories?

Offsetting losses; Trust legacy; Lost in translation; Bungled figures

Tax consequences on serial liquidation of single purpose vehicle limited companies?

Is it possible to offset trading losses against pension income?

Calculating the capital gains tax liability of a non-resident on UK property.

Is it possible and practical to check whether a client opted to tax his property?

New appointments at HMRC.

Information for advisers, including the national living wage.

Registering an interest in the scheme reconciliation service.

The sum paid was ‘disproportionately small’, says PAC.

R (on the application of City Shoes Wholesale) v CRC, Queen’s Bench Division, 26 January 2016