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TAXline: October 2019

In this issue, Tony Monger looks at the Senior Accounting Officer regime, Neil Warren reviews the 2019 First-tier Tribunal case, Iain Wright explores macro and micro policy and Sarah Bradford considers the tax treatment of employees working from home.

Cover story: Spotting the signs of economic abuse
Sofia Thomas CTA ATT explores economic abuse and the role that advisers can play in preventing it.

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

Tax policy: a parliamentary perspective
Iain Wright explores macro and micro policy, big-ticket taxes, demographic tensions, proper parliamentary scrutiny and potential changes ahead.

Tax treatment of employees working from home
Sarah Bradford of Writetax Ltd considers the tax treatment of employees working from home.

Reflecting on the Senior Accounting Officer regime
Tony Monger of Mazars looks back on the Senior Accounting Officer regime and examines how it is operating 10 years on.

The ICAEW Tax Faculty Conference 2019 part two
The 2019 ICAEW Tax Faculty Conference was chaired by Peter Rayney, chairman of the Tax Faculty’s technical committee.

Partial exemption challenges with VAT
Neil Warren reviews the 2019 First-tier Tribunal case about input tax allocations on costs incurred by Royal Opera House Covent Garden Foundation.

"TAXline
In this issue, Iain Wright explores macro and micro policy and Sarah Bradford considers the tax treatment of employees working from home.

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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
199 ‘Loyalty bonus’ held annual payment: Upper Tribunal
Personal tax
200 Capital allowances denied for gas storage companies
Business tax
201 Trivial benefits
Employment tax
202  Beware credits on PAYE accounts when a company is dissolved
Employment tax
203 Residence not sufficiently permanent for CGT relief
Personal tax
204 FTT chooses time apportionment of gain over valuations
Personal tax
205 Who has a will? 
Personal tax
206 Setting aside trustees’ actions taken based on incorrect tax advice
Personal tax
207 Stamp duty land tax: definition of ‘grounds’ of house: First-tier Tribunal
Property tax
208 SDLT relief denied on temporary residence for self-employed contractors
Property tax
209 CJEU rules that input tax on investment management fees is not recoverable
VAT and duties
210 VAT: input tax recovery on farming subsidies – Supreme Court
VAT and duties
211 High Court rules against HMRC in judicial review case
VAT and duties
212 VAT: administration of salary sacrifice scheme not a supply: Upper Tribunal
VAT and duties
213 VAT: ineffective credit notes: Upper Tribunal
VAT and duties
214  Excise duty: requirement for UK duty representatives proportionate – Court of Appeal
Tax administration
215 Court of Appeal allows taxpayer appeal concerning validity of enquiry notice
Tax administration
216 Discovery assessment in a tax avoidance case found to be valid Tax administration
217 Registering a deceased’s estate for tax
Tax administration 
218 Appeals stayed pending international dispute resolution
International taxes

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