Issue: Vol 176, Issue 4518

The impact of the new five-year rule on farmer’s averaging on the calculation of business profits.

Don't hang up?

Will a benefit in kind arise on a payment made under a personal guarantee?

Can a gain on the sale of a farmhouse be rolled into the acquisition of another?

Whose child benefit?; VAT and van; Trust expenses; Golf club fees

Can company directors claim relocation expenses at a new location?

Advice required on the VAT implications for a community interest company.

VAT on energy-saving products to rise in compliance with EU legislation.

Summary of the law to help business understanding.

New government measures to prevent money laundering.

HMRC plan to work more collaboratively with third party tax software providers.

Autumn statement; Employer Bulletin 55; ABAB; APNs; Partnerships