Issue : Vol 187, Issue 4796

Impressive breadth of readers’ knowledge

Triumph for common sense

Keeping your options open

Jumping ship

A bridge too far?

Final matters

Correspondence from readers on VAT registrations, tax codes and multiple completion contracts in share buybacks....

Tax treatment of proceeds of land to non-resident.

Treatment of trading losses on a company sale.

Application of statutory residence test to sick client.

VAT repaid back to HMRC on property sale.

Property partnership Suitability of partnership to allocate property income. I have a client who wishes to transfer a commercial property he is in the process of buying to a property partnership...

The Office of Tax Simplification (OTS) is to explore the benefits, costs and wider implications of a change in the date of the end of the UK tax year for individuals and will publish a report this...

The Association of Taxation Technicians is concerned about the minority of rogue advisers who seek to maximise claims inappropriately, especially when their fee is calculated as a percentage of that...

A new EU VAT scheme intended to make life easier for UK businesses importing low-value goods into the EU after 1 July 2021 (shipments of less than 150 Euros) has encountered an unexpected stumbling...