Issue : Vol 180, Issue 4623

Third and fourth sittings

Thoughts on simplification

Problem of ownership

This way out

Much ado about nothing

Point of penalties

Reliefs available to married couple who want to sell their former properties.

Eligibility for carrying forward losses on film partnership loan.

Desirability of business splitting to save on VAT.

Application of optional remuneration arrangement rules for new employees.

Concluding a trust; Loss of EIS relief? Credits and debits; VAT and football

Abolition delayed until April 2019 to allow time for further consultation.

Review of definition of trading company scrapped.

European Commission consults on reforming the international tax rules affecting digital businesses.

Only 17 of the FTSE 50 companies have published a tax strategy.