Comment & Analysis

The Commons debate of Finance (No 2) Bill 2015

New opportunities to form and extend VAT groups

Shareholdings in joint ventures and their new entrepreneurs’ relief rules

HMRC are reviewing their system of fines

How the self-employed claim universal credit

VAT concerns for landlords who offer extra services

The new penalties regime for offshore evasion

Advisers must prepare for the challenges that lie ahead

...from April. Keep a few extra pounds in savers’ pockets

The revised treatment of pension death benefits

Avoid slip-ups when dealing with wills

The new regime for non-resident capital gains tax