Issue: Vol 161, Issue 4149

NEIL WARREN reviews the key issues and approach to adopt in determining whether a supply relates to goods, services or a combination of both

Is your data secure? TOM ROWBOTHAM and TONY MONGER consider issues arising from HMRC's requests for data in electronic format.

The proposed entrepreneurs' relief: SIMON MCKIE considers whether this is a new initiative or a welcome throwback.

Sales of UK and overseas properties

Freddie Huxtable, International tax partner and member of the Inbound Business Group, Vantis

Chargeable gains that crystallise on return to the UK

SIMON BENNETT

Can it be claimed if the taxpayer is not at the property?

Making a mistake in calculating taxable profits

Reviewed by RICHARD CURTIS, Taxation