Issue : Vol 178, Issue 4578

PAYE and NI alignment is not to be

Topical tax compliance issues discussed at a recent joint workshop between agents and HMRC.

Clues to the chancellor’s approach to tax policy in the autumn statement.

Two recent cases that highlight the need for charities undertaking building projects to consider VAT carefully.

The main direct tax points from chancellor Philip Hammond’s autumn statement.

Correspondence from readers on topical subjects.

Capital gains tax liability on agreement for landowners to pool their land.

VAT position on app that collects and pays out fees, less commission earned.

Tax liability of property and rents on administration of estate.

Tax treatment of sale of art sent abroad.

Mother and son; VAT developments; Film interest; Keeping it in family

Consultation on effect of reducing money purchase annual allowance.

Tax exchange initiatives deterring smaller offshore clients.

CIOT warns of the tax implications on leaving the EU.

A new era of Transparency.