ICAEW.com works better with JavaScript enabled.

TAXline: November 2019

In this issue, Rebecca Seeley Harris discusses the off-payroll working rules, Randeep Dhaliwal explains tax implications for people who receive gifts to promote brands and Andy Tall takes a practical look at the preparations non-resident landlords and their agents need to make.

Cover story: Tax implications for social media stars
Randeep Dhaliwal explains the tax implications for people who receive gifts to promote brands to their followers.

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

Policymaking for a digitally advanced tax administration
Steve Wade challenges the government to reflect its ambition for a digitally advanced tax administration in the tax policy consultation process.

Assessing whether IR35 applies
Rebecca Seeley Harris discusses the reforms to the off-payroll working rules.

The profitability of woodland
Julie Butler and Fred Butler look at factors driving the profitability of woodland together with a reminder of the tax reliefs and exemptions available.

The enquiry powers applicable to LLPs
John Cassidy examines the 2019 case of Inverclyde Property Renovation LLP and Clackmannanshire Regeneration LLP.

The migration of corporate non-resident landlords to corporation tax
Andy Tall takes a practical look at the preparations non-resident landlords and their agents need to make.

 
"Cover"
In this issue, Rebecca Seeley Harris discusses off-payroll rules and Randeep Dhaliwal explains tax implications for people and brands.

Read more

Our cover stories each month are freely accessible, but to read more from Taxline you need to join the Tax Faculty.

Find out more
 
 
  Practical points Topic
219 Agent authorisation for Making Tax Digital
Making tax digital
220 Owning shares in racehorses is not a commercial trade
Business tax
221 Binding independent tax advice
Business tax
222 Cycle to work scheme
Employment tax
223 Travel deductions denied for employments under separate contracts
Employment tax
224 Sale of cricket ground freehold found to be of business
Property tax
225  FTT confirms entrepreneurs’ relief available as company was trading
Business tax
226 Company’s preparatory activities found to be trading
Business tax
227 Trust shares not subject to minimum holding period for ER
Personal tax
228  FTT rules on SDLT annuity and connected party provisions
Property tax
229 Early filing of LBTT returns can lead to higher late payment penalties
Tax administration
230 PPI claims management company must charge VAT 
VAT and duties
231 What is art? 
VAT and duties
232 Family assessment centre found to be an exempt supply of welfare services
VAT and duties
233  Card payment services provided to US network operator
VAT and duties
234 VAT: Tour Operators Margin Scheme and retained payments and deposits
VAT and duties
235 Bemis Ltd: the essential character of a toilet seat
Business tax
236 The taxing problem of plastics – a challenge for all
Environmental taxes
237 Disclosure of information
Tax administration 
238 High Court dismisses application to restructure order 
Tax administration 
239 HMRC loses transfer of assets abroad case
International taxes

193
193
193
193
193
193
193