TAXline: July 2020
In this issue, Angela Clegg provides pointers on the tax measures that businesses should consider following the COVID-19 lockdown, Andy Tall examines changes to the intangible fixed assets regime and Meg Saksida highlights the scope for HMRC to apply discretion on time limits in existing guidance and legislation.
Cover story: Tax advice as lockdown eases
Angela Clegg provides pointers on the tax measures that businesses should consider following the COVID-19 lockdown.
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What might the government’s future tax policy look like?
John Endacott shares his thoughts on the government's future tax policy.
HMRC’s discretion on time limits
Meg Saksida highlights the scope for HMRC to apply discretion on time limits, including those already addressed in existing guidance or legislation.
Input tax on legal fees: business or private expense?
Neil Warren considers important cases about input tax and legal fees, also giving tips on the key issues to consider before making a claim.
Changes to the intangible fixed assets regime
Andy Tall of Greenback Alan LLP examines the Spring Budget 2020 changes to the intangible fixed assets regime.