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TAXline: February 2021

In this issue, Katy Rabindran reflects on the First-tier Tribunal decision in Hadee Engineering Co Limited v HMRC, Jane McCormick shares her experience of the global digitisation of taxes and Howard Royse provides an update on HMRC’s March 2020 consultation on construction industry scheme abuse.

Highlights from this issue

TAXline February cover
Cover story

Subcontracted and subsidised research and development expenditure

Katy Rabindran reflects on why the First-tier Tribunal decision in Hadee Engineering Co Limited v HMRC, issued in October 2020, provides key pointers on current R&D working practices and HMRC’s approach.
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Also in this issue

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Members of the Tax Faculty can download a PDF of the entire February 2021 edition of TAXline. (Trouble viewing this PDF? Right click and select the save option to download it to your desktop).

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