Issue: Vol 176, Issue 4508

First reactions to the chancellor’s second speech of the year

New entrepreneurs’ relief rules and associated disposals

VAT assessments are not always credible

How to read tax information and impact notes

If a gain will be exempt, does a detailed calculation still need to be submitted?

Dividend waivers in a holding company and subsidiary and tax liabilities

Building conversion, letting and VAT recovery

Web sales; Property ladder; Stamped out; EIS on ice?

A trust distributes the proceeds of a single-premium life policy

Essay contest The winner of the second annual ICAEW Tax Faculty essay contest, sponsored by Tolley, was Alexandra Moss from Smith & Williamson for A Person’s Home May be their Castle, but Should the...

The UK’s plans for delivering tax-free childcare are lawful, the Supreme Court has ruled, leading the government to confirm that the scheme will be launched in early 2017. The current voucher system,...

Almost 51,000 phishing emails were reported to HMRC around 2014’s tax credit season – April to July – marking a 100% rise in the number for the same period the year before, official figures show. The...

HMRC are working with the Royal Association for Deaf people (RAD) to pilot new services for hearing-impaired taxpayers. People who handle their own affairs but are unable to speak to the Revenue...

M Joyce (TC4453)

AG Flutter (TC4443)