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TAXline: April 2021

In this issue, Chris Sanger examines the VAT policy challenges for the sharing economy identified by the Treasury, Neil Warren reveals why tax advisers need to be aware of the VAT deregistration rules and Elizabeth Ward-Booth and Anthony Crewe reconsider the definition of permanent establishments in the light of increased remote working.

Highlights from this issue

HM Treasury calls for evidence on VAT and the sharing economy article image
Cover story

HM Treasury calls for evidence on VAT and the sharing economy

Chris Sanger examines the VAT policy challenges for the sharing economy identified by the Treasury.
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Practical points
Features Practical points
In each issue of TAXline the Tax Faculty publishes short, practical pieces of guidance to help agents and practitioners in their day-to-day work.
Deadlines
Features Deadlines and dates
The Tax Faculty highlights the key forthcoming deadlines and dates for tax practitioners.
Webinar
Features Faculty news
Frank Haskew, Head of the Tax Faculty, reports on recent developments at the Tax Faculty.

Download the full magazine

Members of the Tax Faculty can download a PDF of the entire April 2021 edition of TAXline. (Trouble viewing this PDF? Right click and select the save option to download it to your desktop).

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