Issue : Vol 180, Issue 4616

The vision is digital

True or false?

Multilateral approach

Inadequate systems and institutional incompetence

Fixing it

Whether all tax practitioners understand the scope of professional conduct?

How are lump sums from pension funds taxed after April 2015?

How is the APN tax paid by a company treated for accounting purposes?

Input tax on property costs before an option-to-tax election.

Options to avoid the formal liquidation of a UK company.

Occupational hazard; Sitting it out; Motorhome or work?; Land confusion

ASA rules against adviser’s use on its corporate website.

The total amount claimed increased by 19% last year.

HMRC consulting on a refreshed business risk review approach.

Executive chair announces retirement at end of year.