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TAXline: August 2019

In this issue, Kathryn Cearns OBE talks to journalist Caroline Biebuyck about the challenges in creating a more straightforward tax system, Bryan Crawford considers the actions that taxpayers should be taking when it comes to buildings allowances and Caroline Miskin explains Making Tax Digital for VAT’s recordkeeping requirements.

Cover story: Conquering complexity in the tax system
Kathryn Cearns OBE talks to Caroline Biebuyck about the challenges in creating a more straightforward tax system.

Our cover story is freely available. To access the features below and more exclusive content join the Tax Faculty.

Exploring structures and buildings allowances
Bryan Crawford considers the actions that taxpayers should be taking when it comes to structures and buildings allowances.

Changes in capital gains tax on private residences
Rebecca Benneyworth explores the forthcoming changes to capital gains tax on private residences.

How has Making Tax Digital changed VAT recordkeeping?
Caroline Miskin explains Making Tax Digital for VAT’s recordkeeping requirements.

Getting ready for the new construction industry reverse charge
Nick McChesney examines the new construction industry reverse charge and how to prepare for it.

HMRC’s dropped appeal against the First-tier Tribunal
Lindsey Wicks considers the implications of HMRC dropping its appeal against a First-tier Tribunal win.

"Cover"
In this issue, Nick McChesney examines the construction industry reverse charge and Caroline Miskin explains MTD for VAT’s requirements.

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Our cover stories each month are freely accessible, but to read more from Taxline you need to join the Tax Faculty.

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  Practical points Topic
155 Agent and business access to digital MTD for VAT services
Making tax digital
156 Checking PAYE tax calculations 
Tax administration
157 The high income child benefit charge: penalties and claiming child benefit
Tax administration
158 Incorrect P60
Tax administration
159 Re-enrolment of staff back into a workplace pension scheme
Personal tax
160 Corporation tax residence: taxpayer wins in Upper Tribunal
Business tax
161 Updated guidance on CT relief for goodwill and intangible assets
Business tax
162 Trading limits for community amateur sports clubs
Business tax
163 Supply chain fraud 
Employment tax
164 Employee liable for tax after error on employment tax forms
Employment tax
165 FTT confirms property was occupied as a residence for short period
Property tax
166 Amendment to contract held to be disposal of original right
Property tax
167 FTT rules against SDLT annuity arrangement
Property tax
168 VAT surcharges 
VAT and duties
169  VAT Zero-rating of transport of disabled passengers
VAT and duties
170 VAT: domestic reverse charge for businesses trading in renewable energy certificates 
VAT and duties
171 Court of Appeal allows VAT on onward charging of exempt supplies with an added service
VAT and duties
172 Royal Opera House: recovering VAT on production costs: FTT
VAT and duties
173 NHS Milton Keynes: HMRC accepts that s41 can be appealed to the FTT in some circumstances
VAT and duties
174 Advanced payment notice costs: judicial review proceedings premature: Court of Appeal
Tax administration
175 FTT holds taxpayer to agreement despite reasonable excuse
Tax administration
176 Penalties overturned for lack of HMRC evidence
Tax administration
177 Crown Dependencies: registers of company beneficial ownership
International taxes
178 OECD expands transfer pricing country profiles to cover 55 countries
International taxes
179 FTT rules against the disclosure of Mutual Agreement Procedure documentation
International taxes

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