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Issue 1438
Home
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Issue 1438
Issue 1438
3 April, 2019
Analysis
When the loan charge bites: calculations and information requirements
The structures and buildings allowance: the draft legislation
Holistic construction
Apprenticeship levy: the case for reform
VAT review for April 2019
In brief
Time for reflection
Self's assessment: employed or self-employed?
The EC’s group finance exemption state aid ruling
News
Commission finds UK CFC exemption ‘partially justified’ under state aid rules
Capping payable tax credit for SME R&D tax relief
Employers’ guide to calculating loan charge deductions
Taxes and financial services after Brexit
HMRC consults on CGT private residence relief
Temporary process for probate applications
HMRC issues Brexit impact assessment for VAT and services
New Brexit preparation guides
Carbon emissions tax
HMRC specifies ‘transaction monitoring’ metadata for MTD software
EMI scheme share valuations
HMRC investigates 12,000 EBTs over five years
HMRC guidance: 5 April 2019
Cases
Cases: Spring 2019 review
One minute with
One minute with... Malcolm Joy
EDITOR'S PICK
When tax goes wrong
Michael Thomas KC
1 /7
VAT on food: conflicting confections and deemed delicacies
Max Schofield
2 /7
Back to BlackRock: the Court of Appeal restores order
Sarah Bond
,
Helen Buchanan
3 /7
Labour’s tax plans: aiming at the wrong target?
James Quarmby
4 /7
The non-doms reforms: a practitioner view
Helen McGhee
5 /7
Mind the gap! Extension of the Transfer of Assets Abroad legislation post-Fisher
Emily Osborne
6 /7
What the Budget means for non-UK resident trusts
Edward Hayes
7 /7
When tax goes wrong
Michael Thomas KC
VAT on food: conflicting confections and deemed delicacies
Max Schofield
Back to BlackRock: the Court of Appeal restores order
Sarah Bond
,
Helen Buchanan
Labour’s tax plans: aiming at the wrong target?
James Quarmby
The non-doms reforms: a practitioner view
Helen McGhee
Mind the gap! Extension of the Transfer of Assets Abroad legislation post-Fisher
Emily Osborne
What the Budget means for non-UK resident trusts
Edward Hayes
NEWS
Read all
HMRC manual changes: 17 May 2024
Taxpayers let down by poor HMRC customer service, says NAO
New HMRC guidelines on football agent contracts
Voluntary office holders’ travel expenses
EU Council reaches agreement on FASTER Directive
CASES
Read all
Kwik-Fit Group Ltd and others v HMRC
Beech Developments (Manchester) Ltd and others v HMRC
G Graham t/a Skin Science v HMRC
Other cases that caught our eye: 17 May 2024
C Upham and others v HSBC UK Bank plc
IN BRIEF
Read all
Paddocks: horse sense?
A Kwik decision from the Court of Appeal
Notification of liability
Kwik-Fit on unallowable purpose
PAYE: IR35 ‘set-off’ rules
MOST READ
Read all
Labour’s tax plans: aiming at the wrong target?
Back to BlackRock: the Court of Appeal restores order
When tax goes wrong
HMRC to engage on non-dom changes, while Labour considers investment incentive
Labour’s non-dom proposals