The changes to the entrepreneurs’ relief associated disposals rules in Finance Bill 2016.
The impact of the new rules that will allow farming profits to be averaged over five rather than two years.
Problems can arise when an activity straddles the boundary between a hobby and a business.
The surcharges that operate in the UK applying to additional home purchases.
The implications of the First-tier Tribunal’s decision in Gold Nuts.
Devolved taxes come to the fore
The practical aspects of splitting a tax year into resident and non-resident parts.
The new patent box rules will affect small and medium-sized enterprises
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.
Support for Making Tax Digital
Unfair legislation to be amended.
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