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TAXline: December 2020

In this issue, Bryan Crawford explains why cooperation and planning are fundamental when dealing with fixture sales, Virginie Deflassieux looks at how Brexit will affect the taxation of French holiday homes and Alice Devitt explains why communication is key to the advice delivered by TaxAid and Tax Help for Older People.

Cover story: Six top evergreen tax tips 
The Tax Faculty look at tips of the past and present that remain relevant as we move into the future.

Our cover story is freely available. To access the features below and more exclusive content join the Tax Faculty.

How to build a trusted, modern tax administration system
Anita Monteith shares her thoughts on HMRC’s approach.

How Brexit affects the taxation of French holiday homes
Virginie Deflassieux explains the impact of the new relationship between the UK and the EU on those with property in France.

Developing HMRC’s digital prompts
HMRC continues to develop the prompts that were promised as one of the benefits of the Making Tax Digital programme. 

The importance of working together
Bryan Crawford explains why cooperation and planning are fundamental when dealing with fixture sales.

Demystifying tax problems
Alice Devitt explains why communication is key to the advice delivered by TaxAid and Tax Help for Older People.

"Cover"
In this issue, the Tax Faculty and its committee members look at tips of the past and present as we move into the future.

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Our cover stories each month are freely accessible, but to read more from Taxline you need to join the Tax Faculty.

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  Practical points Topic
267 Changes to VAT filing in 2021
Tax administration
268 Latest on top slicing relief recalculations
Personal taxes
269 Business income? It depends
Business taxes
270 COVID-19: employees can claim allowance for working from home
Payroll and employers
271 IR35 and mutuality of obligation
Off-payroll working and IR35
272 NIC exemption for test and trace support payments   Payroll and employers
273 CGT 30-day returns can now be amended
Personal taxes
274 New guidance on the VAT reverse charge for construction services
VAT and duties
275 HMRC clarifies who can reclaim import VAT
VAT and duties
276 Hiring skates separately
VAT and duties
277 United Biscuits: no insurance exemption for pension fund management
VAT and duties
278 Preparing for DAC 6
Tax administration
279 Agent authorisation for COVID-19 scheme compliance checks
Tax administration
280 HMRC nudge letters: deferred consideration
Tax administration
281 HMRC asks taxpayers to explain discrepancies in 2018/19 returns
Tax administration
282 Details of enhanced time-to-pay arrangement for self assessment bills
Tax administration
283 Self assessment late filing daily penalties waived
Tax administration
284 UT rules against disclosing Mutual Agreement Procedure documentation
International taxes
285 OECD reports on the taxation of crypto-assets
International taxes
286 OECD announces delay to global digital services tax framework
International taxes
287 Commission to appeal Apple State aid case to CJEU
International taxes

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