Issue : Vol 183, Issue 4679

Reviews and reports

Staying offshore

Losing control

Hidden shocker

Taxation Awards opens for entries

Is cash gift a reservation of benefit subject to tax?

Tax on purchase and sale of building plots.

Avoiding input VAT clawback on an exempt property sale.

VAT liability of payments for business leads.

Estate planning; Goat yoga; Property transfer; Input tax dilemma

The government has agreed to review the loan charge legislation by 30 March.

Pilot opens to all businesses mandated to use Making Tax Digital for VAT from April.

HMRC has launched a profit diversion compliance facility for multinationals

Dickinson and others v CRC, Court of Appeal, 18 December 2018