Issue: Vol 175, Issue 4492

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?

Employment status Office of Tax Simplification published its report on employment status. It recommends improvements including better guidance and help on what action a business should...

E-books are subject to VAT at the standard rate, making them distinct from printed titles with their reduced rate provisions, the Court of Justice of the European Union (CJEU) has determined. The...

Promoters of tax avoidance arrangements could be forced to publicise the fact they are monitored by HMRC, under new rules set to come into force later this month. The FA 2014 (High Risk Promoters...

Governments around the world are increasingly turning to indirect taxation to stimulate their economies, according to EY. A new report from the accountancy giant shows that the rates of VAT and...

CJ Palau & RC Loughran (TC4251)

Terrace Hill (Berkeley) Ltd (TC4282)