Issue : Vol 178, Issue 4569

The unduly harsh VAT default surcharge is one to watch out for.

The worldwide disclosure facility and its associated clearance process.

A look at basis periods.

Has HMRC thought through the problems that MTD will present small and micro-businesses and their advisers? 

MTD: why the rush?

The tax rate applicable to authorised investment funds in light of the increasingly low rates of corporation tax.

Salad days; On the hoof; Outstanding issue; Buy-to-let portfolio.

Correspondence from readers on topical subjects.

A registered community society is renting out a flat to repay a loan.

How is income from a US S-Corp taxable in the UK?

The date of disposal of land when the contract is subject to a condition.

Declarations to be made when using the VAT margin scheme for second hand cars.

Period extended for VAT claims on administrative costs.

The Treasury and ATT urge HMRC to take a less rigid approach.

Northern Ireland; Financial advice; Beneficial ownership; Postal exemption; MTD – reminder