Highlights from this issue
Cover story
The hypothecated taxes debate is back
The health and social care levy has revived the concept of hypothecation, where tax revenue is assigned to a specific purpose. Head of the Tax Faculty Frank Haskew discusses how the once-shunned idea has resurfaced as the government looks for ways to meet the pandemic's huge cost.
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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.
Features
Deadlines and dates
The Tax Faculty highlights the key forthcoming deadlines and dates for tax practitioners.
Features
Faculty news
Frank Haskew, Head of the Tax Faculty, reports on recent developments at the Tax Faculty.