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TAXline: August 2020

In this issue, Tim Palmer and Mark Rubinson review in depth the forthcoming tax changes for the construction industry, Lindsey Wicks examines the role that tax reliefs play in delivering the government’s goals and Ross Welland examines the 2020 Upper Tribunal case of HMRC v Sippchoice concerning in-specie pension contributions.

Cover story: Tax and the construction industry
Tim Palmer and Mark Rubinson review in depth the forthcoming tax changes.

Our cover story is freely available. To access the features below and more exclusive content join the Tax Faculty.

Exploring the role of tax reliefs
Lindsey Wicks examines the role that tax reliefs play in delivering the government’s goals.

Important issues with engagement letters
Solicitor Karen Eckstein analyses common issues with engagement letters.

Transfer pricing and the COVID-19 pandemic
Jonathan Schwarz looks at why businesses might need to review their pricing arrangements in light of the global COVID-19 pandemic.

Book reviews: Tax Advisers’ Guide to Trusts and Furnished Holiday Lettings
Sue Moore and Simon Denton review the latest guides for tax advisers.

In-specie pension contributions
Ross Welland examines the 2020 Upper Tribunal case of HMRC v Sippchoice concerning in-specie pension contributions.

"Cover"

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  Practical points Topic
174 Don’t forget about digital links
Tax administration
175 Company buyback of shares confirmed as distribution
Personal taxes
176 Donors’ innocent oversight
Personal taxes
177 HMRC guidance on crisis-driven changes to trading activity
Business taxes
178 Repayments of corporation tax and anticipated losses
Business taxes
179 FTT clarifies the deductibility of management expenses for investment businesses
Business taxes
180 Take care with subsidised R&D expenditure
Business taxes
181 COVID-19: office equipment taxable benefit charge
Payroll and employers
182 Student loans
Payroll and employers
183 By reason of the employment
Payroll and employers
184 Automatic enrolment during coronavirus
Payroll and employers
185  Call options are supplies of property
VAT and duties
186 VAT on early termination of broadband contract
VAT and duties
187 VAT bad debt relief and insolvency
VAT and duties
188 UT overturns FTT ruling on the bonded warehouse regime
VAT and duties
189 No credit note for bingo recalculation
VAT and duties
190 Informal HMRC investigation lawful
Tax administration
191 UT allows appeal on validity of closure notices
Tax administration
192 PAYE accelerated payment notices penalties upheld by UT
Tax administration
193 DAC 6 reporting pushed to 2021
International taxes
194 Double taxation risk for Irish incorporated UK tax resident companies
International taxes
195 Tax policy measures implemented in response to COVID-19
International taxes
196 COVID-19 and tax residence
International taxes
197 Country-by-Country Reporting to tax authorities: OECD and HMRC guidance updates
International taxes

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