Issue : Vol 178, Issue 4577

Concerns over HMRC plans for mandation of MTD.

The legal position that applies when HMRC makes an unannounced visit.

The tax implications and possible pitfalls when a charity becomes involved in trading activities.

Taxation issues that can arise when a partnership changes to a limited liability partnership.

Corporate tax computation not fit for purpose?

Correspondence from readers on topical subjects.

Incorporation options of buy-to-let portfolio and refinancing considerations.

The advantages of a self-employed person joining an employee-owned business.

Capital gains tax on main residence with attached seven-acre field.

Treatment of non-UK redundancy and pension money in UK bank account.

Trust in me; Parting company; Pension plans; House visit

HMRC has removed 2SV if it was set up by agents on their Government Gateway account to access services on behalf of clients.

The system does not support modern working patterns.

Treasury publishes a consultation for reforms.

Plans to overhaul taxes in the single market announced.