Issue : Vol 180, Issue 4619

A matter of trust

Bricks and mortar

Not so rewarding

Grey areas

Over the jumps

Simple assessment splits professional opinion

Eligibility for capital gains tax exemption on main residence ‘not’ occupied.

HMRC’s GAAR process in respect of a tax avoidance scheme.

VAT status on the purchase of a motorhome for a company.

Capital gains tax position on selling land adjoining a property.

Unexpected benefit?; Discounted gift trust; Cheap housing; Cheap housing

European Commission rules that Luxembourg has granted undue tax benefits to Amazon.

The republic has been too slow recovering tax from Apple.

A warning notice outlines concerns on planning for clients.

Rate of corporation tax likely to fall to 20%.