Issue: Vol 176, Issue 4527

Summary of the recent European Union tax rulings on the state aid rules. 

Human aspect of office closures.

Advantages and disadvantages of the K code number for collecting income tax under PAYE.

Past, present and future prospects for tax simplification.

Latest changes to the pension contributions annual allowance.

The tax implications of the maturity proceeds of an endowment policy.

Advice on the VAT liability of extras provided by a charity at conferences.

Can a property now used for short-term lets still be a main residence?

Company and shops; Antipodean venture; Polish payments; Scottish subcontractor.

Would a benefit in kind charge arise from access to digital music or books?

Call for evidence on withdrawing nine ESCs from April 2017.

Regional centres will replace 137 tax offices over the next five years.

OMB paper; Pension schemes;  DTAs;  VAT;  Stamp duty;  HMRC webinars

Withdrawal of the proposed standard VAT declaration.

Latest roundup of news and consultations.