TAXline: September 2019
In this issue, Angela Clegg gives her views on HMRC’s use of the nudge theory, Wendy Nicholls and David Green assess the Organisation for Economic Operation and Development’s workplan and Gary Millner explains how tax charities can help banish the nightmares of tax.
Cover story: HMRC's use of nudge theory on taxpayers
Angela Clegg gives her views on HMRC’s use of the nudge theory to encourage taxpayers to act in a certain way.
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What is ordinary share capital?
Andrew Cockman considers the implications of the decision in Stephen Warshaw v HMRC  UKFTT 268 (TC).
Coming full circle on partnership expenses
Graeme Blair takes us on a six-month journey through the changes to HMRC’s guidance on partnership expenses.
The ICAEW Tax Faculty Conference 2019
The 2019 ICAEW Tax Faculty Conference was chaired by Peter Rayney, chairman of the Tax Faculty’s technical committee.
Summarising the OTS report on Inheritance Tax Simplification
Sue Moore summarises the key recommendations from the Office of Tax Simplification’s review on inheritance tax.
Slicing up the cake for international tax
Wendy Nicholls and David Green assess the Organisation for Economic Operation and Development’s workplan.
The nightmares of tax can be real
Gary Millner explains how tax charities, such as TaxAid and Tax Help for Older People, can help banish the nightmares of tax.