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Issue : Vol 177, Issue 4538

Issue : Vol 177, Issue 4538

16 Feb 2016

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.

What are the consequences of increased auto-enrolment pension contributions?

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.

HMRC should provide clear guidance and publicity.

Changes ahead.

Chancellor faces uncertainty over tax revenues.

Challenge to show how the tax system could be improved.

HMRC has published a new Brief.

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

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