TAXline: October 2020
In this issue, Paul Aplin examines the future-proofing measures being taken by HMRC, Neil Warren discusses the tax challenges when selling goods on the internet, Mike Dalton explains the charges that could arise from making revisions to leases and Lindsey Wicks looks at the judgement in Payne & Ors v Revenue & Customs [2020] EWCA Civ 889.
Cover story: Modernising tax administration: HMRC’s 10-year plan
Paul Aplin examines the future-proofing measures being taken by HMRC, and how the COVID-19 pandemic has affected the strategy.
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Who pays the VAT in an internet trade?
Neil Warren discusses some of the tax challenges when selling goods and services on the internet.
When is a goods van considered a car?
Lindsey Wicks looks at the ramifications of the judgement in Payne & Ors v Revenue & Customs [2020] EWCA Civ 889.
Avoiding stamp tax surprises: what landlords and tenants need to know
Mike Dalton explains the charges that could arise from making revisions to leases.
Closing the door on excluded property
Andrew Cockman looks at the implications of inheritance tax rules in the Finance Act 2020.
Taxation of Partnerships and Taxpayer Safeguards and the Rule of Law
Andrew Constable and Pete Miller review the latest guides for tax advisers.
