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.
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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.