TAXline: February 2019

In this issue, Sarah Bradford provides a comprehensive guide for employers on what to do before the end of the tax year, Ian Young considers recent developments in state aid and the implications for tax and Jane Moore considers the move to digital in relation to tax outside of Making Tax Digital.

Cover story: End-of-year tasks for employers
Sarah Bradford provides a comprehensive guide for employers on what to do before the end of the tax year.

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

State aid and the implications for tax
Ian Young considers recent developments in state aid and the implications for tax.

Tax and technology
Jane Moore considers the move to digital in relation to tax outside of Making Tax Digital.

Making Tax Digital for VAT – are you ready?
Caroline Miskin provides an update on the practical aspects of Making Tax Digital for VA.

"In — In this issue, Ian Young considers recent developments in state aid and Jane Moore considers the move to digital in relation to MTD

Regulars

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	Practical points	Topic
021	Details required to set up an agent services account	Tax administration
022	Employee pay and tax details	Tax adminstration
023	Founder’s fee not employment income	Personal tax
024	Pension tax trap	Personal tax
025	What constitutes a silo for capital allowances purposes?	Business tax
026	Corporate partnerships	Tax administration
027	Interim dividends and what is lawful	Business tax
028	Carried-forward corporation tax losses: new guidance	Business tax
029	Profit Diversion Compliance Facility	Business tax
030	NRCGT tax return late filing penalties	Personal tax
031	Entrepreneurs’ relief: alphabet shares and personal company definition resolved	Business tax
032	Correspondence scanning: avoiding delays	Tax administration
033	IHT planning and the Larke v Nugus statement	Personal tax
034	Land registration as a tax planning tool	Property tax
035	VAT treatment of retained payments and deposits	VAT and duties
036	Input tax recovery on contingent management fees	Tax administration
037	Automated portfolio management is exempt	VAT and duties
038	HMRC senior accounting officer personal penalties	Tax administration
039	Contractor loan deadlines	Employment tax
040	Disclosure in tax appeals	Tax administration
041	Devolved income tax coming to Wales	Devolved taxes
042	Measurement of BEPS	International taxes
043	BEPS harmful tax practices and minimum standards	International taxes

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TAXline: February 2019

Regulars

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