Issue : Vol 181, Issue 4637

Hidden perils

Avoiding risks

Cash in hand

Year-end countdown

A weird world

HMRC’s systems

How to merge two identical discretionary trusts to reduce costs of administration.

Extent of allowable expenses for a residential landlord.

Can a retrospective amendment be made to a class 2 National Insurance declaration on a self-assessment tax return.

VAT deregistration and output tax for poorly trading restaurant.

Green fingers; Trust dilemma; Herd instinct; Charitable deeds

Deadline is 5 March for submission to trust registration service.

Consultation on the implementation of a new minimum tax assessment time limit of 12 years.

OTS published scoping document on its simplification.

Specialist investigations for fraud and bespoke avoidance: Code of Practice 8.