As a new year approaches it is always tempting to speculate on the big issues facing the profession although 2018 is unlikely to eclipse the two Finance Acts of the last year bringing endless changes to tax rules on a retrospective basis. On balance 2018 may see less upheaval to the tax system but new IFRS standards are set to challenge company reporters while slow progress on Brexit negotiations continue to create uncertainty, says Sara White, editor of Accountancy

VAT expert Neil Warren examines the VAT minefield from zero rating to exemptions, to outside the scope, highlighting the complexity of the current VAT rules for businesses and illustrates various VAT treatments using practical examples

Bill Dodwell, partner and head of tax policy at Deloitte, discusses how the OECD is attempting to address the risks of tax uncertainty for businesses often cause by changes in law and administrative practices