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TAXline: July 2021

In this issue, Kate Upcraft shares her advice for the remaining few months of the Coronavirus Job Retention Scheme, Andy Tall examines the changes to the penalty regime for VAT and ITSA and Jonathan Schwarz reviews Automatic Exchange of Information Handbook by John Hiddleston.

Highlights from this issue

Inheritance tax reform article image
Cover story

Inheritance tax reform

Freezing inheritance tax thresholds was not widely anticipated ahead of the Spring 2021 Budget. Lindsey Wicks considers how the move will affect post-pandemic government revenue and social mobility, and reviews reports on inheritance and capital taxation from the Institute for Fiscal Studies, the Treasury Select Committee and the OECD.
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