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1424
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Issue
1424
Issue 1424
6 December, 2018
Analysis
Taxing non-residents on UK property gains: the rules for funds
The new regime for hybrid capital instruments
Proposed changes to the stamp tax share consideration rules
Corporate capital loss restriction: consultation
Tax for IFRS 16 lessees
VAT briefing for December 2018
In brief
Tax on employee loans made since 1999
Yechiel: a new kind of homelessness
A call for innovation in stamp duty
Faith in humanity
News
Lords committee says HMRC powers unfair to taxpayers
Changes to VAT on face-value vouchers
VAT rule changes for higher education providers
ECOFIN agrees VAT ‘quick fixes’
HMRC publishes impact assessment for no-deal customs regulations
OECD tax report to G20 in Argentina
ECOFIN scales back EU digital services tax plans
Finance Bill 2019: public Bill committee progress
Qatar signs BEPS multilateral instrument on tax treaties
New HMRC guidance
Cases
The First De Sales Limited Partnership and others v HMRC
HMRC v Smith & Nephew Overseas and others
A Mackay v HMRC
G Clark v HMRC
J & B Hopkins v HMRC
One minute with
One minute with... Iain Campbell
EDITOR'S PICK
Lost the battle but winning the war? The Supreme Court’s decision in PGMOL
Georgia Hicks
1 /7
Freebies
David Whiscombe
2 /7
Time is tight: CGT and the Autumn Budget
Peter Rayney
3 /7
What does the future hold for US adoption of the OECD’s two-pillar proposals?
Donald L. Korb
,
Andrew Solomon
4 /7
The emergence of a ‘new’ fixed establishment threshold for VAT grouping: insights from Barclays
Philippe Gamito
5 /7
Reform of the international tax architecture: the UN fails to reach consensus
Philip Baker KC
6 /7
SDLT: gardens, grounds and grazing
Max Schofield
7 /7
Lost the battle but winning the war? The Supreme Court’s decision in PGMOL
Georgia Hicks
Freebies
David Whiscombe
Time is tight: CGT and the Autumn Budget
Peter Rayney
What does the future hold for US adoption of the OECD’s two-pillar proposals?
Donald L. Korb
,
Andrew Solomon
The emergence of a ‘new’ fixed establishment threshold for VAT grouping: insights from Barclays
Philippe Gamito
Reform of the international tax architecture: the UN fails to reach consensus
Philip Baker KC
SDLT: gardens, grounds and grazing
Max Schofield
NEWS
Read all
HMRC manual changes: 18 October 2024
HMRC update ERS guidance for Vermilion
Employment Rights Bill published
Claims and conditions for enhanced rate of AVEC
ISAs and fractional shares
CASES
Read all
Panayi v HMRC
BTR Core Fund JPUT v HMRC
Other cases that caught our eye: 18 October 2024
HMRC v P Gould
Putney Power Ltd and another v HMRC
IN BRIEF
Read all
Bed and breakfasting before the Budget?
NICs and the Budget
Non-dom reforms: shaping the regime
Non-dom reforms: IHT aspects
EU Watch: new mandate, new tax priorities
MOST READ
Read all
One minute with... Dave Chaplin
Budget Responsibility Act brought into force
Case watch
Avoiding avoidance
Direct payment scheme for IHT extended to investment providers