Issue : Vol 178, Issue 4560

Thank you for paying your tax.

A recent Office of Tax Simplification stakeholder event.

The Upper Tribunal found a new angle on non-qualifying corporate bonds and finds the result reassuring for advisers.

The first deliberations of the Public Bill Committee on Finance Bill 2016.

The consequences of leaving in haste when capital gains tax entrepreneurs’ relief is at stake.

Can a dividend be treated as paid in a previous year?

A book consultant has a flat rate scheme registration dilemma.

The capital gains tax liability on a main residence sale after a divorce.

Confusion over payment of the correct class 4 National Insurance in 2015-16.

Split year hardship; Family ties; Property gains; Gecko’d

An ICAS strategy document discusses HMRC’s MTD project.

HMRC has published guidance on the workings of the restrictions to interest deductions.

Finance Bill; VAT schemes; Switzerland; Student loans; Spotlight 31; Professional bodies

Developers claimed more than £45m in 2015-16.

An HMRC measure to protect tax may serve to confuse.