Tax diary: All the main tax events for November / December 2015 Welcome to this month’s Tax Diary, providing you with all the main tax events for the next couple of months

News: November 2015 Transfer of tax losses Where a company makes a trading loss that cannot be relieved against other profits that year, or the previous year, the unrelieved loss can be carried

News: November 2015 Restriction of buy to let interest In the Summer Budget it was announced that mortgage interest relief for buy to let landlords would start being phased out from 2017/18 onwards

News: November 2015 VAT on mixed supplies Care needs be taken when invoicing if your business makes supplies, some of which are standard rates and others which are potentially zero rated or exempt

News: November 2015 New rules for dividends from 2016/17 In the Summer Budget Newsletter we outlined the new rules for the taxation of dividends that will apply from 6 April 2016. Further guidance

News: November 2015 Downsize (or upsize) to save inheritance tax? From 6 April 2017 an additional Inheritance Tax (IHT) Residence Nil Rate Band (RNRB) starts being phased in to enable individuals to pass