Issue : Vol 178, Issue 4567

Legislation is key

The outcome of the First-tier Tribunal’s decision in Grint.

The fifth sitting of the Public Bill Committee on Finance Bill 2016.

An important new penalty case.

An incorrect VAT charge on the sale of a business can cause big problems for the buyer.

A German company has built a chimney in the UK. What are the VAT issues?

Would there be a tax advantage in a small company buying a company car?

Has a deed of variation led to inheritance and capital gains tax liabilities?

How is a loan between father and son companies treated for corporation tax?

Vexed valuation; House and garden; Double trouble?; Speak now

HMRC launches worldwide disclosure facility.

Tax treatment of partnerships

Wales; Gift aid; VAT; Investment; Childcare

A Treasury consultation explores the incentives.