A roundup of ongoing consultations from HMRC and the Treasury, including detailed plans for the higher rate SDLT surcharge for buy-to-let landlords and the ramifications for those owning 15 properties or more, plans to tighten up company distribution rules, the abolition of Class 4 NICs, review of DITMOs and Gift Aid small donations scheme

HMRC chief executive Lin Homer is to leave in April, after four years in the top role, but has said she is not immediately seeking a new position

HMRC’s yield from tax investigations into the construction industry rose by 17% to a record of £154.2m in the last year, up from £131m the previous year as self-employed builders and sub-contractors have been targeted by the taxman