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TAXline: December 2019

In this issue, Lindsey Wicks explains the theme behind the Tax Faculty’s budget submission, Peter Rayney reports on the 18th Practical Tax Conference, Rachael Dronfield examines a First-tier Tribunal decision and Angela Clegg explains the new reporting requirement that could apply to transactions that happen on or after 25 June 2018.

Cover story: Pressing the pause button
Lindsey Wicks explains the theme behind the Tax Faculty’s budget submission.

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

Practical Tax Conference 2019
Peter Rayney reports on highlights from the 18th Practical Tax Conference.

A limited period of time
Rachael Dronfield examines a First-tier Tribunal decision concerning entrepreneurs’ relief.

Taking a risk with venture capital schemes
In the run up to the 2017 Autumn Budget, there were some rumours that the venture capital schemes did not deliver value for money to the UK taxpayer.

Is there anything to report?
Angela Clegg explains the new reporting requirement that could apply to transactions that happen on or after 25 June 2018.

Making a difference through charity work
Sarah Glover shares her tax charity volunteer experience.

An appealing read: review of tax appeals by Keith Gordon 
Outlining the appropriate policies and procedures, this book helps readers get to grips with the finer points of the tribunal process, says Hayley Ives.

"Cover"
In this issue, Peter Rayney reports on the 18th Practical Tax Conference and Sarah Glover shares her tax charity volunteer experience.

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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
240 HMRC has upgraded the online agent forum
Tax administration
241 HMRC’s Tax Agent Blog
Tax administration
242 Applications for more time for digital links
Making tax digital
243 Film partnership investors lose appeal over effect of enquiries
Personal tax
244 High income child benefit charge
Personal tax
245 Pension schemes and manufactured overseas dividends: HMRC lose in Court of Appeal
Personal tax
246  FTT upholds surcharge on unauthorised withdrawal from a pension scheme
Personal tax
247 Communal areas of houses in multiple occupation still a dwelling house
Property tax
248 Director’s personal bank accounts 
Business tax
249 One-day accounting periods and CT software
Business tax
250 Corporation tax returns and the structures and buildings allowance 
Business tax
251 Personally owned business assets: halfway to BPR
Personal tax
252 Whether Jersey is a ‘third country’: Article 63 TFEU: taxpayer wins in Supreme Court
Personal tax
253 Engaging in business activities 
VAT and duties
254 Eynsham cricket club: no zero-rating for new pavilion
VAT and duties
255 Reclaiming input VAT when employees are paid a mileage allowance 
VAT and duties
256 Reliance on HMRC manuals
Tax administration
257 GAAR Panel advises on Employee Shareholder Shares Scheme
Tax administration
258 Tax arrangements held to be notifiable tax avoidance Tax administration
259 State aid: General Court annuls Commission’s decision on Starbucks, upholds decision on Fiat
International taxes
260 UT rules on the attribution of profits to permanent establishments
International taxes

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