Issue : Vol 177, Issue 4555

Importance of making sensible estimates.

First-tier Tribunal’s decision in MacPherson concerning the VAT DIY scheme.

Whether bartering can be a trade and its effect on claims to loss relief.

There are some creases in the substantial shareholdings exemption.

The First-tier Tribunal decision in Christianuyi Ltd concerning managed service companies.

The potential tax charges on the winding-up of a personal service company.

Claim for entrepreneurs’ relief on the disposal of commercial woodlands.

VAT obligations exist for a supplier of ship parts to Europe.

Business property relief on shares in a taxi firm that owns valuable property.

Tax orientation; Two’s company; Loss of office; IR35 insurance

The CIOT calls for Scottish version to be similar to the UK’s to avoid double taxation problems.

Transfer pricing; CASCs; ROPS; Compliance sheets; VAT

New streamlined route to the ATT and CTA qualifications.

FATCA and CRS

John Whiting is to step down after six years with the organisation.