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TAXline: January 2019

In this issue, Michelle Robinson considers cryptocurrency and how it should be taxed, Anita Monteith considers the effects of the capital allowances rules and Ian Young reports on the Global Accounting Alliance Tax Director Group’s eighth international meeting in Brussels.

Cover story: Shining a light on cryptocurrency
Michelle Robinson considers cryptocurrency and how it should be taxed. 

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

The impact of capital allowances rules
Anita Monteith considers the effects of the capital allowances rules. 

The value of the blind person’s allowance
Robin Williamson explains the often-forgotten blind person’s allowance for advisers whose clients may qualify.

Final stages of the Finance Bill
As the Finance Bill enters its final stages, Lindsey Wicks provides a comprehensive list of what it contains.

Current concerns in international tax
Ian Young reports on the Global Accounting Alliance Tax Director Group’s eighth international meeting in Brussels.

"In
In this issue, Michelle Robinson considers cryptocurrency and Anita Monteith looks at the effects of the capital allowances rules.

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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
001 Signing up to MTD for VAT
Making tax digital
002 SA online exclusion list for 2017/18
Tax administration
003 Directors’ tax returns
Tax administration
004  Athletes as workers
Tax administration
005 Incorrect tax relief on pension contributions
Personal tax
006 CIS: who is a contractor?
Business tax
007 2018 UK GAAP accounts: are you ready?
Business tax 
008 Tax relief for EMI options
Business tax 
009 Tribunal allows exchange losses on change in functional currency 
Business tax 
010  Employment intermediary
Employment tax
011 Termination payment changes delayed until April 2020
Employment tax
012 PRR: whether property occupied as a residence  Personal tax
013 VAT MOSS changes from 1 January 2019
VAT and duties
014 Refunds of VAT in the UK for non-EU businesses
VAT and duties
015 VAT changes for face value vouchers
VAT and duties
016 Correcting VAT after customer insolvency
VAT and duties
017 VAT exemption for card handling and legitimate expectation
VAT and duties
018  Stale discoveries
Tax administration
019 Schedule 36 notices
Tax administration 
020 Scottish Budget: headlines
Devolved taxes

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