Withdrawal of entrepreneurs’ relief on incorporation has hidden traps for partnerships
Lack of joined-up thinking means inconsistent treatment of the sale of goodwill
The mysterious world of bitcoin
Our new editor looks at Taxation’s past, and to its future
Exactly when does a partner cease to be a member of a partnership or limited liability partnership?
Will passing shares through a discretionary trust avoid a capital gains tax charge?
Acting up; Inter-company transfer; A little VAT music; Property risk
Are overseas gains remitted to the UK if a purchase is made in an airside shop?
Has VAT on expenses been wrongly reclaimed, and how should it be repaid?
CJ Palau & RC Loughran (TC4251)
Terrace Hill (Berkeley) Ltd (TC4282)