In this edition, Anita Monteith asks whether it's possible to tax robots, Carl Bayley reflects on his time as chair of the Tax Faculty, John Cassidy explains sanctions for offshore non-compliance, Caroline Miskin gives an update on HMRC’s online services for agents, and Sarah Ghaffari takes a closer look at IR35 on the 18th anniversary of its introduction.
Cover story: How to tax a robot?
The Tax Faculty's technical lead, Anita Monteith, looks at the tax challenges brought by the increasing use of artificial intelligence and 'bots.
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Chairman of the Tax Faculty reflects on the last few years
In 2015 Carl Bayley took over from Rebecca Benneyworth as chairman of the Tax Faculty. Here he discusses what the last few years have entailed.
Celebrating IR35’s 18th birthday
Sarah Ghaffari considers recent developments, touching on public sector reform and the private sector.
The requirement to correct and new penalties
Tax investigations expert John Cassidy explains the latest sanctions for offshore non-compliance.
HMRC agent services: what you need to know now
Caroline Miskin provides an update on HMRC online services for agents.
|078||PCRT published in a new format||Tax administration|
|079||HMRC phone calls to agents: new protocol||Tax administration|
|080||MTD VAT regulations now in place||Making Tax Digital|
|081||MTD for income tax pilot opened up to more businesses and agents||Making Tax Digital
|082||Marriage allowance: correct figure for 2018/19||Personal tax|
|083||Statutory residence test||Personal tax|
|084||Care workers and the tax system||Personal tax|
|085||Trading losses allowable against general income||Business tax
|086||Whether investor loyalty payments were annual payments||Business tax|
|087||Making good for benefits-in-kind||Employment tax|
|088||Catching up on missing NICs||Employment tax|
|089||Extension of childcare voucher schemes for new entrants||Welfare and state benefits|
|090||Tax advantages of the garden for farmers||Property tax|
|DOTAS guidance published||Personal tax|
|092||TRS: update on deadlines||Personal tax|
|093||Changes to forms R185||Personal tax|
|094||Digital newspapers not zero-rated||VAT and duties|
|095||Changes to the VAT exemption for cost sharing groups||VAT and duties
|096||VAT and online marketplaces||VAT and duties