Issue : Vol 177, Issue 4551

Absolutely nothing.

The implications of the changes to the inheritance tax rules for UK resident non-domiciles in the Finance Bill 2016.

Surprising results.

Eligibility for business property relief when company is owned equally.

Is the adaptation of a novel for the screen ‘creative’ for the averaging of profits?

Can the sale of a conacre letting ever be eligible for rollover relief?

Advice is needed on the VAT implications of the sale of antique watches.

Dodgy dealings; Farmland sale; Residential reliefs; Share reclassification

Three government advisory services will be revamped.

Offshore owners will have to register ownership.

And the winner is....

Changes to entrepreneurs’ relief cause peak in wind-ups.

The value of shares has become negligible.