TAXline: June 2019
In this issue, Paul Aplin provides his own perspective on tax, Sue Moore considers the impact of theEU money laundering directive on trusts, Joanne Walker looks at the Scottish income tax system for 2019/20 and Peter Bickley reports on a selection of points from the CIOT/ATT London Branch Employment taxes conference.
Cover story: Paul Aplin’s outlook on tax
Paul Aplin, ICAEW president, provides his own perspective on tax with the Global Accounting Alliance and the CIOT.
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The next iteration of the EU money laundering directive
Sue Moore of the Tax Faculty considers the potential impact of the latest EU money laundering directive on trusts.
Exploring employment taxes
Peter Bickley of the Tax Faculty reports on a selection of points from the CIOT/ATT London Branch Employment taxes conference.
The business premises renovation allowance
Lindsey Wicks of the Tax Faculty looks in detail at the first case concerning the business premises renovation allowance.
Issues for Scottish taxpayers in 2019/20
Joanne Walker looks at the Scottish income tax system for 2019/20 and the implications for Scottish taxpayers.
Earlier due dates for quarterly instalment payments
Andy Tall takes a look at some practical issues arising from the introduction of earlier due dates for quarterly instalment payments.
How to set up your agent services accounts
Caroline Miskin reports on an event at Chartered Accountants’ Hall, London, which featured ICAEW and HMRC.