Issue : Vol 182, Issue 4658

Flawed decision

Where are we now?

Improve the regime

Change must be thought through

A flexible approach

Setting up a registered charity to benefit a family member.

Capital gains tax computation on sale to a connected person.

Trading allowance entitlement on book royalties.

VAT on zero-rated manuals produced by limited company.

A big decision; Keeping cool; Applicable rate?; Sail away

OTS publishes a paper looking at gig economy workers who operate through online platforms.

Revenue and Customs Brief 9 (2018): VAT - damp proofing products.

Infringement proceedings against the UK over VAT mini one-stop-shop.

Draft Registration of Overseas Entities Bill.

Prudential Assurance Company Ltd v CRC, Supreme Court, 25 July 2018