TAXline: September 2020
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.
Cover story: Why did HMRC’s Jim Harra challenge the Chancellor’s spending plans?
Anita Monteith and Alison Ring explain the Chancellor’s power to override normal spending rules to authorise key recovery measures.
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Tax consequences of COVID-19 disruption to trade
Victoria Price and Tom Evennett explain the importance of trading to the tax rules.
Variations in stamp taxes on residential dwellings
Steven Dowers examines the increased nil rate bands for residential property.
The tax implications of insolvency
Andy Tall provides practical reminders of the tax considerations when closing down a company.
HMRC’s use of debt collection agencies
Caroline Miskin explains HMRC's use of debt collection agencies.
