Issue : Vol 181, Issue 4653

Meeting Points

Some improvement

Rule of law

Accounts and adjustments

Supply confusion

Pastures new

Calculating the capital gains on sale of shares under the rebasing rules.

Eligibility for business property relief on partnership land.

Setting income tax losses against property profits for resident sole director.

How much VAT is due on a combined boat trip with meal?

Reaping the benefits; Point of entry; Pot of gold; Tax free?

Includes guide to help agents to prepare to bring clients into MTD.

Scottish government to introduce legislation to clarify exemption.

HMRC’s revised guidance for sales of goods ‘on approval’.

Revenue suggests that employees self-serve online.