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TAXline: July 2018

In this issue, Kevin Slevin explains the Finance Act 2016 anti-avoidance rules on liquidation distributions, ICAEW’s president Paul Aplin sets out his priorities for 2018, Andrew Parrock describes the new Office of Tax Simplification strategic review on HMRC’s guidance and Jane Moore looks at the latest Office of Tax Simplification report.

Exploring the end of phoenixism
Kevin Slevin explains the Finance Act 2016 anti-avoidance rules on liquidation distributions – and how they can catch normal commercial arrangements.

Paul Aplin on tax in 2018
ICAEW’s president Paul Aplin sets out his priorities for 2018, the challenges he’ll face and why he believes tax is crucial.

The Trust Registration Service – IHT and overseas assets
Lynnette Bober looks at a practical issue that the ICAEW Tax Faculty have clarified with HMRC – issues arising from Sch 10, Finance (No. 2) Act 2017.

Office of Tax Simplification review on HMRC’s guidance
Andrew Parrock describes the new Office of Tax Simplification strategic review on HMRC’s guidance.

The Office of Tax Simplification on simplifying tax on savings
Jane Moore looks at the latest Office of Tax Simplification report, Savings income: routes to simplification.

An update on the work of TaxAid and Tax Help for Older People
Julie Cameron gives an update on the work of the TaxAid, Tax Help for Older People and the Bridge the Gap campaign.

Probate valuations of property and the case of Palliser v HMRC
Julie Butler considers the decision in Palliser v HMRC and the implications for probate valuations of property.

"In
In this issue, ICAEW’s president Paul Aplin sets out his priorities for 2018 and Jane Moore looks at the latest OTS report.

Download the full magazine

Members of the Tax Faculty can download a PDF of the entire July 2018 edition of TAXline.

TAXline July 2018