TAXline: February 2020
In this issue, Sue Moore reports from the Society of Trust and Estate Practitioners’ conference, Gillian Banks follows up on her 2017 article on the Higgins case regarding private residence relief and Chris Sanger looks at the extent to which environmental taxes will feature in the new government’s first Budget.
Cover story: Exploring the position of the personal service company
With the arrival of off-payrolling for the private sector, Peter Bickley reflects on whether the prospective new rules will change how businesses engage contractors.
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The government’s stance on environmental taxes
Chris Sanger looks at the extent to which environmental taxes will feature in the new Conservative government’s first Budget.
HMRC’s guidance on taxing cryptoassets
Michelle Robinson examines HMRC’s guidance for businesses that undertake transactions involving exchange tokens.
Recommendations for simplifying tax for individuals
Robin Williamson examines the Office of Tax Simplification’s key recommendations for simplifying tax from its Taxation and Life Events report.
Society of Trust and Estate Practitioners’ conference 2019
Sue Moore reports from the Society of Trust and Estate Practitioners’ conference 2019.
Book reviews: two property tax publications
Sue Moore reviews two property tax publications: Property Tax Planning 16th Edition and Buy-to-Let Property Tax Handbook Second Edition.
An update on the Higgins case on private residence relief
Gillian Banks of PwC follows up on her August 2017 article on the Higgins case regarding private residence relief.