Issue : Vol 181, Issue 4632

Going overseas

A rethink could be required

Farming fluctuations

Dramatic tension

Micro-businesses and a wasted opportunity

Can HMRC open an enquiry into a previously agreed goodwill figure?

Calculating unused allowance on alignment of pension input periods.

What is the total income for VAT registration purposes?

Mixing an estate distribution with own savings to fund a new trust.

Holiday season; Which money?; Flexible drawdown; Carry on camping

MPs raise concerns over department’s transformation agenda.

Councils can opt to claim exemption on sports services to public.

Member states given flexibility to set VAT rates to help SMEs.

Tax bills for UK’s biggest companies rose by 33% in 2017.

Offshore disclosures; Switzerland; Child benefit; Corporate losses; RPI