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TAXline: June 2020

In this issue, Julie Butler and Fred Butler examine rollover relief, John Boulton considers the policy response to COVID-19, Bryan Crawford examines the requirements to be met in order to claim land remediation relief and David Heaton clarifies the new off-payroll working rules.

Cover story: The increasing appeal of rollover relief for landowners and farmers
Julie Butler and Fred Butler examine the growing attraction of rollover relief.

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

Cleaning up someone else’s mess with land remediation relief
Bryan Crawford examines the requirements to be met in order to claim land remediation relief.

Making policies during the COVID-19 pandemic
John Boulton considers the policy response to COVID-19.

Clearing up the confusion over off-payroll working
David Heaton clarifies the new off-payroll working rules.

Practical International Tax Planning – for UK Businesses
Ian Young reviews the practical guide to international tax planning.

Tax charities respond to the COVID-19 pandemic
Stephen Banyard outlines how TaxAid and Tax Help for Older People are responding to the impact of COVID-19.

"Cover"
In this issue, Julie Butler and Fred Butler examine rollover relief and John Boulton considers the policy response to COVID-19.

Read more

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

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  Practical points Topic
122 Temporary changes to the statutory residence test Personal taxes
123 Exceptional circumstances for SRT Personal taxes
124 Non-resident corporate landlords and corporation tax
Property taxes
125 Stock valuations and loss claims
Business taxes
126 Cross border loss relief
Business taxes
127 Waiving remuneration
Payroll and employers
128 Withdrawal of representative occupier concession
Payroll and employers
129 Optional remuneration arrangements not ‘varied’ if cause is coronavirus
Payroll and employers
130 Child benefit claims
Payroll and employers
131 Tax credit renewals
Personal taxes
132 NRCGT: concessionary treatment for double tax treaty relief
Personal taxes
133 CGT on residential property: don’t overlook deemed disposals
Personal taxes
134 30-day reporting of CGT
Personal taxes
135 Increased gifts and loans
Personal taxes
136 IHT charge on gift to political party compatible with EU law
Personal taxes
137 Supreme Court refers long-running VAT case
VAT and duties
138 Correcting VAT invoices for rapeseed: Advocate General’s Opinion
VAT and duties
139 Prompt payment discount not applicable to monthly line rental 
VAT and duties
140 Action day planner not a book
VAT and duties
141 VAT, slot machines, and fiscal neutrality
VAT and duties
142 Flexible approach to evidence in Fleming claims
VAT and duties
143 HMRC amendments to partners’ tax return after partnership enquiry
Tax administration
144 HMRC refused permission to appeal ‘staleness’ decision
Tax administration
145 Penalties cancelled by FTT based on HMRC guidance
Tax administration
146 Corporate residence
International taxes

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