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TAXline: November 2021

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.

Highlights from this issue

The hypothecated taxes debate is back article image
Cover story

The hypothecated taxes debate is back

The health and social care levy has revived the concept of hypothecation, where tax revenue is assigned to a specific purpose. Head of the Tax Faculty Frank Haskew discusses how the once-shunned idea has resurfaced as the government looks for ways to meet the pandemic's huge cost.
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Also in this issue

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Members of the Tax Faculty can download a PDF of the entire November 2021 edition of TAXline. (Trouble viewing this PDF? Right click and select the save option to download it to your desktop).

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