Issue : Vol 180, Issue 4615

Called to account

Section number complexity

O happy horse

Let’s form a group

The human impact

Establishing the nature of trust capital subject to income tax.

Extent of entitlement to entrepreneurs’ relief for two property companies.

Are estate agency services exempt from VAT?

Advantages and disadvantages of a US citizen applying for a UK passport.

Family transfers; What’s my name?; VAT accounting; For keeps

Regulations introduce guidance on mitigating risks to businesses with new corporate offence.

Details of taxpayers who receive more than €500,000 are published on the European Commission website.

Mandatory security required for business access.

All new trusts need to be registered online by 5 October.

Agents will be able to print the tax calculation (SA302).