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Home
Issue
1429
Home
Issue
1429
Issue 1429
30 January, 2019
Analysis
How to handle the cleansing and mixed funds rules
CGT deferral on ceasing UK residence: the exit charge payment plan
Data centres and tax territoriality
The Finance Bill rules on profit fragmentation
The VAT review for February 2019
In brief
Compliance under the new NRCGT regime
‘No deal’ Brexit and the postponed accounting import VAT regime
Stamp duty relief is property-sensitive
Parry: transfers between pension schemes
News
OECD identifies next steps towards digital economy taxation
NAO report on North Sea oil and gas decommissioning
PAYE regulations for the loan charge
Revenue Scotland updates LBTT guidance
Greenhouse gas emissions trading after Brexit
Further Brexit regulations
Commission refers UK to ECJ over VAT Terminal Markets Order
Latest OECD progress report on harmful tax practices
Finance Bill 2019: Lords stages scheduled for 7 February
Spring Statement set for 13 March
New HMRC guidance
Cases
Morgan Stanley & Co International v Ministre de l’Économie et des Finances
A Kerrison v HMRC
HMRC v Investec
HMRC v Tesco Freetime and another
Sea Chefs Cruise Services v Ministre de l’Action et des Comptes publics
One minute with
One minute with... Gary Ashford
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: 11 October 2024
CGT needs serious reform, says IFS
HMRC Directions for the electronic submission of R&D notifications
Draft lifetime allowance regulations published
HMRC revise process for claiming employment expenses
CASES
Read all
HMRC v P Gould
Putney Power Ltd and another v HMRC
A Mudan and another v HMRC
Visual Investments International Ltd v HMRC
Other cases that caught our eye: 11 October 2024
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
Transfer pricing compliance: a guiding hand and a warning
HMRC manual changes: 11 October 2024
Case watch
Consultation tracker
Bed and breakfasting before the Budget?