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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.

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

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.

"Cover"
In this issue, Paul Aplin provides his own perspective on tax and Joanne Walker looks at the Scottish income tax system for 2019/20.

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  Practical points Topic
110 Making Tax Digital and filing a client’s VAT return
Making tax digital
111  Direct debits and Making Tax Digital for VAT
Making tax digital
112 Spreadsheet and bridging software solutions for Making Tax Digital for VAT
Making tax digital
113 Obtaining a UTR
Tax administration
114 FTT determines technical point on calculation of top slicing relief
Tax administration
115 FTT upholds surcharge on unauthorised withdrawal from a pension scheme  Tax administration
116  Interest deductions relief denied in international corporate reorganisation
Tax administration
117 Changes to land transaction tax relief for charities
Property tax
118 Apprenticeship levy: sending or receiving a transfer of apprenticeship funds
Employment tax
119 Exemption from the diesel car supplement
Employment tax
120  FTT limits deeming provision in an employment-related securities options case 
Employment tax
121 Image rights
Tax administration
122 Applying for a s690 direction
Tax administration
123 Proof of National Insurance number for new employees
Employment tax
124 Payrolling benefits and Class 1A NIC
Employment tax
125  Non-residents paying CGT
Employment tax
126 Acceptances in lieu and the 36% IHT rate
Personal tax
127 HMRC Toolkits for Trusts and Estates returns  Personal tax
128 Development of the Trust Registration Service
Personal tax
129 Goodwill: accounts value or tax value?
Property tax
130 New VAT registrations and Making Tax Digital
VAT and duties
131 Self assessment exclusions
Tax administration
132 Discovery found to be ‘stale’ in residence case Tax administration
133 Appeals against late filing penalties for monthly CIS returns
Tax administration
134 Note of a meeting between HMRC, ICAEW and CIOT concerning Spotlight 47 
Tax administration
135 Tax morale and getting taxpayers to pay their taxes
Tax administration 

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