TAXline: September 2017
In this issue of the Tax Faculty's monthly magazine: Mary Monfries examines the role of tax in creating a stronger global economy; Jason Collins explains the new corporate criminal offence of facilitating tax evasion; Ian Young provides an update on Brexit and Julie Butler on tax reliefs on the purchase of farm buildings.
The issues that come with cross-border employment
EY’s Seb Purbrick explains the issues to consider when an employee is seconded to the US, as international assignments can bring unwelcome complexity in terms of tax.
The role of tax in economic growth
Tax partner at PwC and deputy chairman of the Tax Faculty, Mary Monfries considers the role of tax in creating a stronger global economy and policy challenges in the UK.
A countdown to Brexit - what we know
Ian Young looks at what we know so far, what it means for tax law and the changing role of the Court of Justice of the EU.
Failure to prevent facilitation of tax evasion
Pinsent Masons’ Jason Collins explains the implications of the corporate criminal offence and what businesses must do to comply with the rules.
Capital allowances on buying a farm
Julie Butler considers the changes to tax relief rules for fixtures in farm buildings, particularly the fixed value requirement.
Highlights from HMRC’s 2017 annual report
Jane Moore, editor of TAXline and technical manager, dissects HMRC’s 2017 annual report and accounts for 2016-17.