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TAXline: March 2019

In this issue, Ray Chidell and Jake Iles look at the implications of the 2019 May v HMRC case on capital allowances, Robin Williamson reports on the 2019 case of Krzysztof Pokorowski v HMRC and Ian Young looks at developments in the digital economy – both in the UK and internationally.

Cover story: Another ‘plant’ case, another taxpayer victory
Ray Chidell and Jake Iles look at the implications of the 2019 May v HMRC case on capital allowances.

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

Trusts and their tax treatment
Sue Moore looks at the history of trusts, dating back to the 12th century; the present, possession trusts and discretionary trusts.

HMRC’s scandalous pursuit of penalties
Robin Williamson reports on the 2019 case of Krzysztof Pokorowski v HMRC.

Requirement to correct – a practical update
Now that the requirement to correct deadline has passed, Lynnette Bober looks at what happens next.

How to tax the digital economy
Ian Young looks at developments in the digital economy – both in the UK and internationally.

"In
In this issue, Robin Williamson analyses the case of Krzysztof Pokorowski v HMRC and Ian Young looks at developments in the digital economy.

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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
044 Agent services account now available to overseas agents and group tax managers
Tax adminstration
045 New Government forms to replace iForms
Making tax digital
046 Delay in issuing SA late filing penalty notices
Tax adminstration
047 ATED returns and payment for 2019-20
Property tax
048 Business profits recalculated by the FTT: case one
Business tax
049 Business profits recalculated by the FTT: case two
Business tax
050 The indemnity minefield
Business tax
051  Group relief unavailable after appointment of receiver 
Business tax
052 Company cars advisory fuel rates
Employment tax
053 Expenses rates for overseas business travel
Employment tax
054 Accommodation for employees in the education sector
Employment tax
055 NMW rates from April
Employment tax
056 Liability to class 2 NIC not recognised by HMRC
Employment tax
057 Post-transaction valuation checks: time to allow
Personal tax
058 Tax on non-UK residents’ gains on UK land from April 2019 
Personal tax
059  New probate fees from April
Personal tax
060 Definition of agriculture
Personal tax
061 Updating the TRS
Personal tax
062 SDLT changes: payment date
Property tax
063 SDLT: what is residential?
Property tax
064  Removal of HMRC fax facility
Tax adminstration
065 Territoriality and Sch 36 notices
Tax adminstration
066 Guidance reminds companies of duty to prevent tax evasion
Tax adminstration
067 New treaties with Jersey, Guernsey and Isle of Man
International tax

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