Issue: Vol 161, Issue 4157

An open letter about non-domiciles to HMRC chairman Dave Hartnett from PHILIP FISHER

GEORGE LOVELL continues his beginners' guide to demergers with a look at liquidations

At last, a BA pilot is held to be non-resident. MIKE TRUMAN explains how playing a straight bat on a sticky wicket led to victory

DANIEL SELWOOD reports on a CIOT round table discussion looking at the process of consultation for new tax legislation

Obtaining late double tax relief

The tax liability of a community band

Tax on the sale of private items in the owner's shop

HMRC publish draft guidance on excepted transfers and settlements