Issue : Vol 178, Issue 4573

The relevance of the significant control register.

The position on VAT input tax claims for new cars following three recent First-tier Tribunal decisions.

The implication of the personal savings allowance and dividend nil-rate for trusts and estates.

Public discussion

The corporate tax implications of Brexit for the UK’s small and medium-sized companies.

VAT implications of bed-and-breakfast owners letting rooms as self-contained accommodation.

Is SDLT chargeable on property transfers to recoup a director’s loan?

Capital gains tax relief for the exchange of interests in partnership assets.

Trust returns to be reported on distribution of estate.

Life lottery; Down on the farm; Coming to the UK; New build?

Fears over requirement for consumer protections.

Survey reveals scepticism among AAT members.

Early day motion 547

October deadline; Share schemes; DOTAS; Child tax credit; Corporation tax

HMRC report a continuing downward trend.