Issue : Vol 177, Issue 4539

An overview of the tax implications relating to the travel industry.

Some helpful pointers for year end personal tax planning.

The interaction between FRS 102 and the new loan relationship legislation.

Proper electronic archives required.

Did Google receive favourable treatment or was it following the tax rules?

How can CGT liability be mitigated when selling a house to a relative?

Calculation of gains tax liability on sale of property by non-resident expatriates.

Is it possible not to use the VAT flat rate scheme if this is disadvantageous?

The liabilities on a retirement award and the effect of additional pension premiums.

Correspondence from readers on topical subjects.

Painful extraction; Offshore funds; Rent-a-room; Property dilemma

An exception is to be introduced to the usual place of supply rules. 

RPI;  Direct recovery; Pensions;  VAT;  Salary sacrifice;  Exporters