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February 2017

In this issue of the Tax Faculty's monthly magazine: Neil Warren considers the effects of the new VAT flat rate category on new businesses, Robert Lillycrop explains the importance of Brussels IV, Anita Monteith looks at tax and the sharing economy and Jane Moore looks at reports questioning how tax policy is created in the UK.

Brussels IV: Cross-border successions in Europe
Robert Lillycrop explains what Brussels IV is, how it can help where multiple jurisdictions are involved, and why private client practitioners need to know about it

Making tax policy in the UK
The UK tax policy creation process is not fit for purpose, according to the Institute for Government, the IFS and the CIOT. Jane Moore examines the report, alongside recommendations from the Tax Professionals Forum

Tax and the sharing economy
As more people embrace the sharing economy – renting out spare rooms or swapping unwanted furniture – Anita Monteith explores the tax implications, including new reliefs introduced by the Finance Bill 2017.

The new VAT flat rate scheme
Neil Warren considers the new VAT flat rate category that will be introduced on 1 April 2017 and its effect on thousands of UK businesses that use the scheme

The tax contributions of big business
How much tax do large companies, banks and the financial sector contribute to the public finances? Ian Young looks at the latest PwC research.

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February 2017 edition of TAXline, the monthly magazine of ICAEW Tax Faculty