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TAXline July 2016

In this issue of the Tax Faculty's monthly magazine, Peter Allen examines the history and purpose of VAT, Ian Young looks at the role of the OECD Forum on Tax Administration and speaks to its chairman Edward Troup, and Lindsey Wicks looks at the history of the loans to participators tax regime and recent changes.

History and purpose of VAT
With the EU a subject on everyone’s mind, technical manager Peter Allen examines the history and purpose of VAT.

Tax Faculty Conference 2016
The second report on the 2016 one-day Tax Faculty conference – All change for tax in the life of a business

International collaboration between tax administrations
Ian Young looks at the role of the OECD Forum on Tax Administration and speaks to its chairman Edward Troup.

Latest changes to entrepreneurs relief
CIOT’s Kate Willis explains the changes to entrepreneurs’ relief in Finance Bill 2016.

Changes to loans to participators rules
The loans to participators tax regime has been evolving since 2013. Lindsey Wicks looks at the history of the rules and recent changes.

VAT: Transferring a partnership to a limited company
Neil Warren answers the question: what are the VAT implications for a sole trader or partnership deciding to trade as a limited company?

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July 2016 edition of TAXline, the monthly publication of ICAEW's Tax Faculty