Issue: Vol 177, Issue 4532

2015 was an exciting one for tax practitioners, with much to learn.

Happy new year

HMRC’s controversial new direct recovery of debt power and its in-built safeguards.

The year ahead and how the tax world will be affected.

The importance of the Upper Tribunal’s decision in a recent case concerning UK resident status.

Use of home; Corporate losses; The big tent; Receipt and reduction

OneE POTAS seminars.

Will a caravan site be eligible for inheritance tax business property relief?

Correspondance from readers on topical subjects.

Will a property be eligible for only or main residence capital gains tax relief?

Problems in ascertaining the amount on which VAT should be charged.

National Insurance for self-employed workers.

Transparent recording of the relationship between tax charges and accounting profit.

R L Finney (TC4667)