Highlights from this issue
By how much will MTD close the UK tax gap?
Lindsey Wicks, Technical Editor of the Tax Faculty, considers other initiatives and questions whether HMRC needs to look beyond digital record keeping.Read more
In this issue, Lindsey Wicks questions whether HMRC needs to look beyond digital record keeping, John Endacott provides case studies that examine the tests when starting a furnished holiday letting business and Richard Jones provides a high-level explanation of the proposed OECD rules.
Members of the Tax Faculty can download a PDF of the entire May 2022 edition of TAXline. (Trouble viewing this PDF? Right click and select the save option to download it to your desktop).