Issue : Vol 178, Issue 4579

The tax implications of the Uber case for workers and the self-employed operating in the ‘gig’ economy.

The importance of a bespoke tax schedule when advising on the purchase or sale of a business.

Which rate of tax applies to a capital gain on residential property? 

HMRC has blown the whistle on abuse of the VAT flat rate scheme.

Gig economy under scrutiny

Deducting administrative expenses on calculating beneficiary’s residuary income.

Dealing with old employee benefit trust tax settlement in a current self-assessment tax return.

Is lack of knowledge a defence to a tax avoidance scheme?

Tax implications of payout on winding-up of a friendly society.

Extended stay; Winding down; Registration dilemma; Overlapped

By introducing an EU-wide portal for online VAT payments (the ‘one stop shop’), VAT compliance expenses will be significantly reduced.

Consultation on draft regs on consequential amendments.

The OTS publishes a paper on the various tax issues.

HMRC has announced new rates for company cars.