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Home
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Issue 1454
Home
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Issue 1454
Issue 1454
28 August, 2019
Analysis
The new market value rule: swan-song for ‘swamping’
International review for August 2019
The UK digital services tax: ashes to ashes, DST to dust?
UK SMEs expanding overseas through a local subsidiary
Employment tax: the period that earnings are ‘for’
IHT review: reform of business property relief
In brief
Characteristics of the top 1%
Dundas: the curious case of the capital allowances claim
EU watch: what does the appointment of the new European Commission President mean for EU tax policy?
UK implementation of DAC 6
News
UK CFC state aid decision published in EU official journal
New HMRC life assurance manual
Registering for corporation tax as a non-resident company
Salary sacrifice cycle-to-work scheme limits
OTS seeks views on new reporting and payment system for self-employed
IR35 guidance
Government proposes further changes to doctors’ pension tax rules
IFS sees increasing concentration of highest earners
Jersey consults on taxing enveloped property
HMRC retains of VAT cost-sharing exemption in the social housing sector
Guidance on VAT zero-rated building work for disabled people
CIOT and construction trade bodies call for delay in VAT reverse charge
HMRC begins issuing EORI numbers automatically to traders
Changes to VAT MOSS rates
Diesel for use in private pleasure craft
Draft notices for import duty regime after Brexit
OECD news: 28 August 2019
Professional bodies press new chancellor and financial secretary on tax agenda
HMRC should do more to support taxpayers through tax disputes
Chancellor to deliver spending round on 4 September
Jump in tax investigations yield and transfer pricing fines
HMRC ‘tax under consideration’ from large businesses
HMRC research on tech sector attitudes to tax
PSC register useful but not always accurate
HMRC guidance: 28 August 2019
Cases
Ingenious Games and others v HMRC
HMRC v Frank A Smart & Son
Inventive Tax Strategies (in liquidation) and others v HMRC
Jazztel (as Test Claimant for GLO issues 9A and 9B) v HMRC
W A Tinkler v HMRC
Non-test claimants in the Franked Investment Income Group litigation v HMRC
One minute with
One minute with... Sarah Stenton
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
BlackRock Holdco 5 LLC v HMRC
When tax goes wrong
HMRC to engage on non-dom changes, while Labour considers investment incentive