Issue : Vol 177, Issue 4549

The implications of the First-tier Tribunal’s decision in Gold Nuts.

The impact of the new rules that will allow farming profits to be averaged over five rather than two years.

Devolved taxes come to the fore

Problems can arise when an activity straddles the boundary between a hobby and a business.

The surcharges that operate in the UK applying to additional home purchases.

Café capers; ‘Gypsy’ caravan; Republic relief; Barnstorming

The tax treatment of compensation for investment portfolio mismanagement.

VAT implications of non UK-based transactions put through UK accounts.

The implications of converting an Irish branch into a subsidiary company.

Would a replacement loan still qualify for an inheritance tax reduction?

Statistics at HMRC

Tax avoidance schemes currently in the spotlight

VAT flat rate; ISAs; Trusts; RPI; Expenses; Charities