Access 2022 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, Ed Saltmarsh examines VAT tribunal findings in the Innovative Bites case, Angela Clegg examines practical steps for managing the uncertainty within the tax policy environment and Tina Riches recounts her climb on Kilimanjaro to raise money for Tax Aid and Tax Help for Older People.
In this issue, Lindsey Wicks highlights some of the issues likely to be raised as part of the OTS review, Angela Clegg examines the tough landscape for landlords with tax relief restriction and Anita Monteith discusses the traded instruments sprouting from the ambition to achieve net zero.
In this issue, Caroline Miskin explains HMRC’s proposals to expand the data it collects, Peter Ferrigno and Matt Snowdon discuss the tax treatment and implications of participation in non-UK pension schemes and Lindsey Wicks summarises a study from the Organisation for Economic Co-operation and Development.
In this issue, Frank Haskew reviews the background to the UK debate on regulation of the tax profession, Shaheda Natha reviews Schwarz on Tax Treaties and Liz Hunter examines how qualifying employee-owned companies can pay tax-free bonuses.
In this issue, Paul Vohmann and Richard Jones set out ideas for incentivising capital investment, Mark Hammerton examines the Atholl House and Kickabout Productions judgements and Ed Saltmarsh explains how you can contribute to the evolution of the VAT, customs and duties regimes.
In this issue, Mark McLaughlin looks at the tax treatment of forfeited deposits under contracts to buy properties, Joseph Eloi explains the need for a roadmap from HMRC and Neil Warren gives practical examples of how a recent change in the interpretation of the law by HMRC will affect clients.
In this issue, Anita Monteith explains the language of climate change, Caroline Miskin explains the fast-approaching deadline to register non-taxpaying trusts and Randeep Dhaliwal discusses R&D tax relief for subsidised expenditure.
In this issue, Lindsey Wicks questions whether HMRC needs to look beyond digital record keeping, John Endacott provides case studies that examine the tests when starting a furnished holiday letting business and Richard Jones provides a high-level explanation of the proposed OECD rules.
In this issue, Julie Butler examines the tax rules and guidance around woodland carbon units, Neil Gaskell looks at why VAT is now due a major overhaul and Neil Warren gives practical examples of when supplies of services to an overseas customer are still subject to VAT.
In this issue, Anita Monteith considers how tax policy levers can affect the most polluting sectors, Angela Clegg outlines changes scheduled for April 2022 and Mark McLaughlin points out some important exceptions from the inheritance tax gifts with reservation rules.