Issue : Vol 180, Issue 4607

Two types of bond

Strings attached

Faulty system

Reality and materiality

Performance indicator

Can housing co-operatives pool their resources without adverse tax problems?

VAT recovery of a VAT group with intending trader subsidiaries.

The tax liabilities on the sale of a licence to the owner’s limited company.

Can input tax on property repairs be claimed against entrance fee income?

Inter-spouse transfer; Business split; Partnership interest; New partnership

Requests to foreign governments for help in detecting tax evasion increased by 7% in 2015-16.

OTS sets out steps to modernise and simplify system.

HMRC must clarify its plans for overseas online trading.

Scottish government aims at a 50% reduction plan.

Employer Bulletin; Wales; Women in Tax; BEPS; BEPS; Charities; Trusts