Issue: Vol 177, Issue 4533

Power to the people.

The advantages and disadvantages of paying Class 3A NICs for those nearing state retirement pension age.

The work of HMRC’s counter-avoidance directorate.

What exactly is the purpose of tax?

Report on joint HMRC/agent workshop, hosted by Taxation, which examined a fictional tax intervention.

Should VAT be charged on the sale of a hotel business?

Does fund switching trigger a capital gains tax event?

Estate return; Double whammy; Any interest?; Taxing tunes

Tax if a sole trader invoices a nominal amount for plant on incorporation?

Will funds obtained by crowdsourcing to help athletes be eligible for gift aid relief?

The latest from LITRG.

HMRC guidance for tax agents and advisers.

ADR use rises significantly.

Latest edition is now available.

Protocol changes for HMRC online.