Access 2020 editions of TAXline, the Tax Faculty's monthly magazine, providing analysis from experts on a range of tax issues, including VAT, inheritance tax and Making Tax Digital, as well as practical tips for practitioners, important deadlines and dates and the latest news from the faculty.
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.
In this issue, Frank Haskew reviews tax opportunities with a focus on VAT reform, Liam Dushynsky outlines the VAT and customs considerations that the UK will face and Gregory Price and Rose Swaffield highlight the key UK tax considerations of current developments in relation to corporate debt in a COVID-19 world.
In this issue, Paul Aplin examines the future-proofing measures being taken by HMRC, Neil Warren discusses the tax challenges when selling goods on the internet, Mike Dalton explains the charges that could arise from making revisions to leases and Lindsey Wicks looks at the judgement in Payne & Ors v Revenue & Customs [2020] EWCA Civ 889.
In this issue, Victoria Price and Tom Evennett explain the importance of trading to the tax rules, Steven Dowers examines the increased nil rate bands for residential property and Anita Monteith and Alison Ring explain the Chancellor’s power to override normal spending rules to authorise key recovery measures.
In this issue, Tim Palmer and Mark Rubinson review in depth the forthcoming tax changes for the construction industry, Lindsey Wicks examines the role that tax reliefs play in delivering the government’s goals and Ross Welland examines the 2020 Upper Tribunal case of HMRC v Sippchoice concerning in-specie pension contributions.
In this issue, Angela Clegg provides pointers on the tax measures that businesses should consider following the COVID-19 lockdown, Andy Tall examines changes to the intangible fixed assets regime and Meg Saksida highlights the scope for HMRC to apply discretion on time limits in existing guidance and legislation.
In this issue, Julie Butler and Fred Butler examine rollover relief, John Boulton considers the policy response to COVID-19, Bryan Crawford examines the requirements to be met in order to claim land remediation relief and David Heaton clarifies the new off-payroll working rules.
In this issue, Andrew Cockman explores the first reported home loan scheme case, Sue Moore looks at the key Budget changes affecting private clients, Lindsey Wicks summarises the contents of Finance Bill 2020 and Angela Clegg examines the call for evidence on raising standards in the tax advice market.
In this issue, Lindsey Wicks looks at the tax measures set to apply from April 2020, Mandipa Soni examines the loan relationship unallowable purpose rule, Nigel Holmes reviews research and development tax relief claims and Neil Warren considers tax-saving benefits of forming a VAT group.
In this issue, Lindsey Wicks looks at the world of vehicles and taxes, Caroline Miskin explores the need for a single income tax IT system, Meg Saksida discusses why trust income and gains are taxed differently and Vicky Smallwood highlights accelerated reporting and payment for CGT from April.