Access 2021 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, David Wren and Stephen Dale explain how Digital platforms could provide tax authorities with a rich source of data, Lindsey Wicks looks at the effects of the excepted estate rules announced this year and Tina Riches invites you to join a group of tax professionals next year on a climb of Mt Kilimanjaro.
In this issue, Tony Monger discovers a readable guide to HMRC’s powers, Andrea Matera discusses tax rates that apply to partnership and capital company structures under the Italian business models and David Brookes and Mark Ward discuss the care required to protect investors.
In this issue, Anita Monteith considers how the government might bring forward tax payment dates, Neil Warren considers the VAT treatment of a range of business expenses and staff perks and Dean Needham explains how the timing of investment expenditure can affect the level of tax relief available.
In this issue Rebecca Benneyworth examines growing complexity in the tax system, Marc Levitt provides an update on family investment companies and Karen Eckstein outlines risks and opportunities when buying or selling a professional services firm.
In this issue, Steve Wade explains why there are difficult decisions ahead on the route to a straightforward tax system, Stephen Yates reviews a new income tax annual published by Claritax Books and Mark McLaughlin looks at the cautionary tale of Mr Khan, where a company purchase of own shares had unexpected and expensive tax consequences.
In this issue, Kate Upcraft shares her advice for the remaining few months of the Coronavirus Job Retention Scheme, Andy Tall examines the changes to the penalty regime for late VAT and ITSA returns and Jonathan Schwarz reviews Automatic Exchange of Information Handbook by John Hiddleston.
In this issue, Lindsey Wicks provides a summary of key measures outlined in Finance Bill 2021, Anita Monteith explains the importance of HMRC’s call for evidence and creating a tax system fit for the future and Richard Jones assesses the recently announced tax incentives available for freeports around the UK.
In this issue, Sophie Wales explains the application of ethics to tax work, Richard Jones considers the various March 2021 Budget announcements and ICAEW’s Head of Tax Frank Haskew and independent adviser Martin Wheatcroft talk to Sarah-Jayne Russell and reflect on recent announcements and challenges facing the Chancellor.
In this issue, Chris Sanger examines the VAT policy challenges for the sharing economy identified by the Treasury, Neil Warren reveals why tax advisers need to be aware of the VAT deregistration rules and Elizabeth Ward-Booth and Anthony Crewe reconsider the definition of permanent establishments in the light of increased remote working.
In this issue, Richard Jones reviews the Tax Faculty’s Budget representations, Lindsey Wicks looks at planned rule changes and Sean Randall explains why the new SDLT surcharge may apply even when the taxpayer is resident for other taxes.