Issue : Vol 184, Issue 4721

Let’s have a rational debate on entrepreneurs’ relief

Regeneration

Scotland the brave

Land sale challenges

Trading or not?

Capital gains tax exemptions on distributions.

Holdover relief on share transfer under court order.

Sale of a trading business as a TOGC?

Encashed offshore bond as funds to pay inheritance tax.

On the move; Loan to participators; E-book sales; Dividing property deeds

The EU’s VAT system will be better equipped to tackle fraud in the e-commerce sector, estimated to be about €5bn a year, as a result of new rules agreed by finance ministers during a...

HMRC is asking tenants about the tax status of their landlords. In a fact-finding letter, the department goes on to suggest tenants may have to take tax off their rental payments to ensure the correct...

HMRC made 540 requests to overseas authorities for information on UK taxpayers last year, an increase of 24% on the previous year, according to Pinsent Masons.The international law firm considers that...

Nine of the top ten UK towns paying the highest levels of income tax are in the ‘stockbroker belt’, according to UHY Hacker Young, the national accountancy group. The residents of...

Private use of leased carsThe European Commission has published its proposal for extension of the UK’s VAT directive derogation permitting a 50% input tax deduction for leased cars not used...