Issue : Vol 178, Issue 4568

The treatment of surplus cash in a company.

We need to know why

Research on mid-size companies’ experience of dealing with HMRC.

An overview of rollover relief.

The final sitting of the Public Bill Committee on Finance Bill 2016.

Suppliers have issued invoices to an old company, but the new company has paid.

If capital allowances on a building were unclaimed, can the purchaser claim?

Between the lines; Kiwi trust; Germane point; Garage developer

When does a will trust start and what happens when assets are added?

Transfer of rented commercial building on bankruptcy of one of the partners.

HMRC cancels its contract with Concentrix.

Consultation on tax relief to encourage new exhibitions.

HMRC confirms that multiple buildings can qualify for status.

Autumn statement; Finance Act; Lifetime ISA; VAT Appeals; Defaulters

Special treatment on backing of theatricial productions superseded by tax relief.