Issue : Vol 177, Issue 4538

The recent appearance of Google and HMRC before the House of Commons’ public accounts committee.

How much more does the government expect to squeeze from its perception of offshore tax evasion?

The new rules for only or main residence relief.

The implications of the new draft legislation on distributions in close company liquidations.

How to deal with proceeds of the sale of a rest home on divorce.

Before and after life; VAT on charities; No loss, no gain; EISy does it

Is the capital gain of a property apportioned by time or value?

The VAT liability on consultancy services performed outside the EU.

Changes ahead.

Chancellor faces uncertainty over tax revenues.

HMRC has published a new Brief.

APNs; Official rate; ADIT; Seafarers; Pension schemes;