ICAEW.com works better with JavaScript enabled.

TAXline: February 2021

In this issue, Katy Rabindran reflects on the First-tier Tribunal decision in Hadee Engineering Co Limited v HMRC, Jane McCormick shares her experience of the global digitisation of taxes and Howard Royse provides an update on HMRC’s March 2020 consultation on construction industry scheme abuse.

Highlights from this issue

TAXline February cover
Cover story

Subcontracted and subsidised research and development expenditure

Katy Rabindran reflects on why the First-tier Tribunal decision in Hadee Engineering Co Limited v HMRC, issued in October 2020, provides key pointers on current R&D working practices and HMRC’s approach.
Read more

Download the full magazine

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

Read this issue

Also in this issue

Open AddCPD icon

Add Verified CPD Activity

Introducing AddCPD, a new way to record your CPD activities!

Log in to start using the AddCPD tool. Available only to ICAEW members.
Login

Add this page to your CPD activity

Step 1 of 3
Download recorded
Download not recorded

Please download the related document if you wish to add this activity to your record

What time are you claiming for this activity?
Mandatory fields
Next step

Add this page to your CPD activity

Step 2 of 3
Mandatory field
Back Next step

Add activity to my record

Step 3 of 3
Mandatory field
Back Add activity to my record

Activity added

Go to my CPD record

An error has occurred
Please try again

If the problem persists please contact our helpline on +44 (0)1908 248 250
Add activity to my record