The practical aspects of splitting a tax year into resident and non-resident parts.
There is support for Making Tax Digital but not for making it mandatory.
The new patent box rules will affect small and medium-sized enterprises
A recent tribunal case about a business that deliberately altered its VAT return dates to help its cash flow.
Support for Making Tax Digital
Difficulties of choosing the correct VAT flat rate and risks of an HMRC challenge.
What are the tax and ethical implications of transferring a main residence to children?
Creative adaptation; Watching out; Conacre conundrum; Business property
Will a non-resident benefit from his late wife’s inheritance tax nil-rate band?
Is entrepreneurs’ relief likely to be at risk if shares are sold over a three-year period?
Flexible payments from pensions.
Large businesses as well as small ones could be adversely affected by the requirements of HMRC
Agent update: issue 53.
Employee Share Schemes: NIC elections.