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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
The non-doms reforms: a practitioner view
Helen McGhee
1 /7
Mind the gap! Extension of the Transfer of Assets Abroad legislation post-Fisher
Emily Osborne
2 /7
What the Budget means for non-UK resident trusts
Edward Hayes
3 /7
Raising standards
Paul Aplin OBE
4 /7
An entrée before the manifesto main course?
Chris Sanger
5 /7
The UK’s non-dom regime: the end of the road?
Sophie Dworetzsky
,
Dominic Lawrance
6 /7
Pillar Two compliance: the view from the 100 Group Tax Committee
Dominic Mathon
7 /7
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
Raising standards
Paul Aplin OBE
An entrée before the manifesto main course?
Chris Sanger
The UK’s non-dom regime: the end of the road?
Sophie Dworetzsky
,
Dominic Lawrance
Pillar Two compliance: the view from the 100 Group Tax Committee
Dominic Mathon
NEWS
Read all
HMRC manual changes: 3 May 2024
HMRC ‘sufficiently resourced’, says government
Special tax sites ‘sunset’ date extended
Transfers of building society business
Class 2 NICs: unexpected refunds
CASES
Read all
C Ferguson-Davie and another v HMRC
A D Bly Groundworks and Civil Engineering Ltd and another v HMRC
Qubic Advisory Services Ltd v HMRC
Other cases that caught our eye: 3 May 2024
Hargreaves Property Holdings Ltd v HMRC
IN BRIEF
Read all
PAYE: IR35 ‘set-off’ rules
Haworth and the POEM test
Labour’s reaction to the non-dom proposals
Lessons from Thyssenkrupp on customs duty claims
Expenses of employment
MOST READ
Read all
Labour’s tax plans: aiming at the wrong target?
The non-doms reforms: a practitioner view
Updated R&D guidance from HMRC
A guide to tax and ESG for in-house Heads of Tax
BlackRock Holdco 5 LLC v HMRC