TAXline: April 2020
In this issue, Lindsey Wicks looks at the tax measures set to apply from April 2020, Mandipa Soni examines the loan relationship unallowable purpose rule, Nigel Holmes reviews research and development tax relief claims and Neil Warren considers tax-saving benefits of forming a VAT group.
Cover story: Tax trouble for siblings and children
Anita Monteith comes to the conclusion that issues of tax related to orphaned children, siblings and marriages is just not fair at all.
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Upcoming changes to tax in April 2020
Lindsey Wicks looks at the measures set to apply from April 2020, and raises concerns that some still lack clear guidance from HMRC.
Mandipa Soni examines the loan relationship unallowable purpose rule.
The developing attraction of research and development tax relief claims
Nigel Holmes reviews the changing landscape for research and development (R&D) tax relief claims.
Instrumental measures for private clients
Seamus Murphy explains the relevance of the multilateral instrument to private clients.
Neil Warren considers the administrative and potential tax-saving benefits of forming a VAT group.