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?

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

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

Can company directors claim relocation expenses at a new location?

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

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

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

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

New government measures to prevent money laundering.

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

Summary of the law to help business understanding.