Tax Digest Issue 214 August 2020

Why should you buy Tax Digest Issue 214 August 2020

This Digest draws together and summarises recent tax compliance-related legislation and guidance. Recent tax policy consultations with a significant tax compliance element are also summarised.

Detailed, expert guidance covering:

• summaries of the key compliance-related draft clauses for Finance Bill 2021 and the government's proposed reform of tax administration
• details of the new regime for taxation and recovery of coronavirus support payments, and an overview of the legal framework for the support schemes
• the current status of more than 20 tax compliance-related consultations, including those announced on 'L-day' in July 2020;
• the latest on Making Tax Digital, including the proposed extension announced in July 2020, and summaries of the primary and secondary legislation and published HMRC guidance on MTD
• guidance on the compliance-related Finance Act provisions enacted between 2017 and 2020; and
• a summary of the key TMA 1970 provisions relating to personal tax returns.