ICAEW.com works better with JavaScript enabled.

TAXline May 2016

Archived content

This page has been archived because it is no longer current information but is still relevant, or it is current but over 12 months old
  • Publish date: 03 May 2016
  • Archived on: 05 January 2017

Full magazine and articles from the May edition of TAXline, the Tax Faculty's monthly magazine for members.

Share and share alike

Lindsey Wicks looks at the rules on taxing non-monetary consideration and the impact of the sharing economy.

Botched bonuses

Stephen Woodhouse considers the impact of the UBS/Deutsche Bank decision in favour of HMRC at the Supreme Court.

Playing by the rules

Graham Boar considers the criticism of HMRC’s approach in a number of recent tribunal and court decisions, and what the implications are for advisers.

Practical points

Tips and reminders, short technical notes and news of recent developments in tax.