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Home
Issue
1427
Home
Issue
1427
Issue 1427
17 January, 2019
Analysis
The profit diversion compliance facility: a welcome opportunity or a trap to be avoided?
HMRC guidance on cryptoassets for individuals
Vacation Rentals: reliance on HMRC’s business briefs
Entrepreneurs’ relief: HMRC relents on changes
Tax and the City briefing for January 2019
Off-payroll working: lessons from the BBC’s experience
In brief
Sun, sand and suspicious tax authorities
The WTO as tax scarecrow?
Loan charge concession in Finance Bill
News
EU roadmap for ending unanimity on taxation
New disclosure facility for companies subject to DPT
Time running out to settle on loan charge, warns LITRG
Pensions lifetime allowance
Gift aid small donations scheme
Customs, VAT and excise regulations for a no-deal Brexit
Making tax digital pilot opens to VAT groups
Marketplaces hit with over 4,000 VAT ‘joint and several liability’ notices
Belize signs and Monaco ratifies BEPS multilateral instrument
Busy times for HMRC’s worldwide disclosure facility
Draft regulations extending security deposit legislation to CT and CIS
Bill Dodwell appointed new OTS tax director
New HMRC guidance
Cases
R Dennis v HMRC
Anglian Water Services v HMRC
HMRC v Greenisland Football Club
Supaglazing v HMRC
M Redman v HMRC
One minute with
One minute with... John Hood
EDITOR'S PICK
The new Labour government: challenges and opportunities
David Gauke
,
Bezhan Salehy
1 /7
Beneficial ownership: practical applications
Helen Buchanan
,
Matthew Everett
,
Gabrielle Van der Haegen
2 /7
Misunderstanding purpose in Osmond and Allen
Thomas Chacko
3 /7
The statutory residence test: ten things we find very difficult about you
Claire Weeks
,
Aoife McCauley
4 /7
Burlington in the UT: a clearer approach
Kyle Rainsford
5 /7
Lessons on information notices and tax-related penalties from Baxendale-Walker
Matthew Greene
6 /7
Hargreaves in the Court of Appeal: a return to orthodoxy on withholding taxes?
Deepesh Upadhyay
,
Dominic Robertson
7 /7
The new Labour government: challenges and opportunities
David Gauke
,
Bezhan Salehy
Beneficial ownership: practical applications
Helen Buchanan
,
Matthew Everett
Misunderstanding purpose in Osmond and Allen
Thomas Chacko
The statutory residence test: ten things we find very difficult about you
Claire Weeks
,
Aoife McCauley
Burlington in the UT: a clearer approach
Kyle Rainsford
Lessons on information notices and tax-related penalties from Baxendale-Walker
Matthew Greene
Hargreaves in the Court of Appeal: a return to orthodoxy on withholding taxes?
Deepesh Upadhyay
,
Dominic Robertson
NEWS
Read all
HMRC manual changes: 26 July 2024
Government’s ‘fiscal lock’ is welcome but ‘rather theatrical’, says IFS
EU Council reiterates concerns over UN framework
OECD’s ICAP documents
XST’s three priorities for HMRC
CASES
Read all
Centrica Overseas Holdings Ltd v HMRC
HMRC v GE Financial Investments
A Outram and another v HMRC
Other cases that caught our eye: 26 July 2024
Finanzamt T II v S
IN BRIEF
Read all
Lease extensions and the 3% surcharge
What next for ISA fractional shares?
HMRC service standards: where next?
SDLT: residential or not?
HMRC service standards: where next?
MOST READ
Read all
The dirty dozen
VAT on private school fees
The statutory residence test: ten things we find very difficult about you
Labour rules out return of pensions lifetime allowance
Reeves rules out emergency Budget