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TAXline: January 2022

In this issue, Frank Haskew look back at the previous year and predicts what is in store for the months ahead, Mark McLaughlin offers some useful inheritance tax planning points and Richard Jones explains what QAHCs are and how they are taxed differently to other UK companies.

Highlights from this issue

The tax system in review article image
Cover story

The tax system in review

The impact of COVID-19 continues to cast a shadow over the UK tax system, says Head of Tax Faculty Frank Haskew as he takes a look back at the previous year and predicts what is in store for the months ahead.
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Also in this issue

Download the full magazine

Members of the Tax Faculty can download a PDF of the entire January 2022 edition of TAXline. (Trouble viewing this PDF? Right click and select the save option to download it to your desktop).

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A new tax regime for qualifying asset holding companies
Articles A new tax regime for qualifying asset holding companies

April 2022 sees a new tax regime for ‘qualifying asset holding companies’ (QAHCs). Richard Jones, Business Tax Manager, Tax Faculty, explains what QAHCs are and how they are taxed differently to other…

Checking VAT returns post-Brexit
Articles Checking VAT returns post-Brexit

Now is a good time for advisers to check that clients trading with overseas suppliers and customers are completing their VAT returns correctly, says independent VAT consultant Neil Warren.

Deadlines and dates 2022
Features Deadlines and dates 2022

The Tax Faculty highlights the key deadlines and dates for tax practitioners during 2022.

Employment taxes and NIC – 2021 round-up
Articles Employment taxes and NIC – 2021 round-up

How ICAEW’s Tax Faculty has influenced policy and practice for employment taxes and NIC.

How many transferable inheritance tax nil rate bands?
Articles How many transferable inheritance tax nil rate bands?

Mark McLaughlin, CTA (Fellow), ATT (Fellow), TEP, offers some useful inheritance tax planning points, as well as guiding you through the pitfalls surrounding the transferable inheritance tax nil rate …

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. Here is a complete digest of these tips.

TAXline News: January 2022
Features TAXline News: January 2022

Frank Haskew, Head of the Tax Faculty, reports on recent developments at the Tax Faculty.

The tax-efficient benefits of electric company cars
Articles The tax-efficient benefits of electric company cars

Sam Inkersole explains how electric company cars offer a favourable benefit in kind for employers and employees alike.

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