Issue : Vol 180, Issue 4620

Theory or reality?

Room 101

Judge puts HMRC on the penalty spot

Keep calm and carry on

Give efficiently

Meeting points

Tax considerations on the transfer of a holiday home to family members.

Tax treatment of a CETV on drawing a pension at 55.

Are charities required to file tax returns when requested to do so by HMRC?

Property owner who deregistered for VAT after flat rate scheme changes.

Cashing in; Loss leader; Architectural review; Having the option?

Welsh government publishes rates and bands from 1 April 2018.

Management costs relating to non-special investment funds no longer VAT-exempt.

HMRC expects to have fixes in place by 23 October.

New rules to cover double taxation obstacles for business.