Issue : Vol 181, Issue 4630

The bigger picture

A ‘De Silva’ lining?

Changes must be clear and within the law

Keep it simple

Clamping down on criminality

The various tax considerations on properties after divorce.

Calculating the correct repayment for top-slicing relief on a chargeable event.

Can a part-time trader claim full sideways loss relief?

Is an ice cream kiosk a separate business from a cafe?

Allowable expenses; Overseas landowner; SDLT on transfer; Protection money

Consultation on compatible digital formats for VAT records.

EU concerns over Dutch tax rulings giving company unfair advantage.

Treasury paper to tackle issue of fair apportionment.

RPI; HMRC standard; Self assessment; Isle of Man duties; Wales tax; VAT