TAXline: January 2020
In this issue, Frank Haskew reviews 2019, including Brexit and off-payroll working, Kate Upcraft explains the challenges in preparing payroll for the 2020/21 tax year, Caroline Miskin reflects on the transition to Making Tax Digital for VAT and Sue Moore reviews Slevin’s Guide to Entrepreneurs’ Relief.
Cover story: Exploring the tax treatment of the main home upon divorce
Sofia Thomas explains the tax treatment of the main home on divorce or separation.
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Looking ahead at PAYE 2020
Kate Upcraft explains the challenges in preparing payroll for the 2020/21 tax year.
The Hardman Lecture 2019
Frank Haskew, head of the ICAEW Tax Faculty, reports on the Hardman Lecture 2019.
Where are we now with Making Tax Digital for VAT?
Caroline Miskin reflects on the transition to Making Tax Digital for VAT – has IT been a success?
Exploring VAT liability of property income
Neil Warren considers the liability of common sources of land income.
Book review: Slevin’s Guide to Entrepreneurs’ Relief
Sue Moore reviews Slevin’s Guide to Entrepreneurs’ Relief, issue 11, by Kevin Slevin – a taxation specialist.
Looking back at 2019
Frank Haskew reviews 2019, including Brexit, Making Tax Digital, off-payroll working and HMRC’s resource issue.
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