Issue : Vol 178, Issue 4575

An unexpected problem has arisen with the capital gains tax entrepreneurs’ relief rules that apply to associated disposals.

The current state of play on the taxation of loans from employment benefit trusts and the action that should be considered.

Micro-employers are struggling to comply with RTI.

Professional conduct code revised

Reclaiming input VAT on an extension to a hotel.

Is the tax status of a Saturday school dependent on how it is set up?

Reporting on retirement income with new Making Tax Digital regime.

When can a negligible value claim be made on private company shares?

Land collaboration; App your service; Property conundrum; Art connoisseur

VAT deduction on assets of businesses pre-registration.

Survey supports the principles underlying approach.

Latest coverage includes auto-enrolment, agent services and self assessment.

AAT disputes level for businesses and landlords.

Hardman lecture; COP8; ISAs; Non-business VAT; Pensions

Yelkar Ltd (TC5389)