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TAXline: February 2020

In this issue, Sue Moore reports from the Society of Trust and Estate Practitioners’ conference, Gillian Banks follows up on her 2017 article on the Higgins case regarding private residence relief and Chris Sanger looks at the extent to which environmental taxes will feature in the new government’s first Budget.

Cover story: Exploring the position of the personal service company
With the arrival of off-payrolling for the private sector, Peter Bickley reflects on whether the prospective new rules will change how businesses engage contractors.

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

The government’s stance on environmental taxes
Chris Sanger looks at the extent to which environmental taxes will feature in the new Conservative government’s first Budget. 

HMRC’s guidance on taxing cryptoassets
Michelle Robinson examines HMRC’s guidance for businesses that undertake transactions involving exchange tokens.

Recommendations for simplifying tax for individuals
Robin Williamson examines the Office of Tax Simplification’s key recommendations for simplifying tax from its Taxation and Life Events report.

Society of Trust and Estate Practitioners’ conference 2019
Sue Moore reports from the Society of Trust and Estate Practitioners’ conference 2019.

Book reviews: two property tax publications
Sue Moore reviews two property tax publications: Property Tax Planning 16th Edition and Buy-to-Let Property Tax Handbook Second Edition.

An update on the Higgins case on private residence relief
Gillian Banks of PwC follows up on her August 2017 article on the Higgins case regarding private residence relief.

"Cover"
In this issue, Sue Moore reviews two tax publications and Gillian Banks examines the Higgins case regarding private residence relief.

Read more

Our cover stories each month are freely accessible, but to read more from Taxline you need to join the Tax Faculty.

Find out more
 
 
  Practical points Topic
024 Filing ATED returns
Property taxes
025 Company non-resident landlords and corporation tax
Property taxes
026 Taxpayers were entitled to rely on HMRC’s representations to an industry body 
Business taxes
027 Lease accounting
Business taxes
028 Transfer of losses under the succession rules
Business taxes
029  Enterprise Investment Relief denied on preferential shares
Business taxes
030 Electric car sweet spot
Payroll and employers
031 Trivial benefits
Payroll and employers
032 Taxpayer wins IR35 case against HMRC in FTT
Off-payroll working and IR35
033 HMRC’s enhanced CEST tool
Off-payroll working and IR35
034 Small companies test and deemed employees Off-payroll working and IR35
035 Deductible expenses under the new off-payroll working rules
Off-payroll working and IR35
036 Capital loss allowed for unbuilt Barbados properties
Personal taxes
037 Two appeals against ‘unfair’ LBTT law dismissed
Stamp taxes
038 New EU VAT rules for online marketplaces VAT and duties
039  Bespoke retail scheme does not displace capping provisions VAT and duties
040 HMRC under no duty to correct visit report VAT and duties
041 Bad debt relief on non-payments by dissolved company
VAT and duties
042 VAT recoverable on employee remuneration planning  VAT and duties
043 Reclaiming input VAT on mileage allowance payments
VAT and duties 
044 Security for tax
Tax administration
045  Burdens of proof and of logic in HMRC enquiries
Tax administration
046 Crown Dependencies: updated substance guidance
International taxes
047 Commission will not appeal Starbucks state aid judgement
International taxes

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