Issue 1433

Analysis

• The 2019 loan charge and the human rights challenge
• Philip Hammond: a lucky and unlucky chancellor
• Fixtures claims: lessons from Glais House
• Corporation tax deductions for share plans
• Ames: a cautionary tale
• VAT review for March 2019

In brief

• Generally accepted accounting practice
• Death of a trust salesman

News

• Consultation on making HMRC a preferential creditor in insolvency
• Loan charge reporting guidance
• Overseas expenses scale rates
• Company cars: advisory fuel rates
• Gift aid small donations scheme
• Setback for Uber VAT challenge
• Scottish landfill tax rates
• EU Parliament report on digitalisation and international tax
• HMRC delays self-assessment penalty notices
• GAAR advisory panel opinion on split sale of partnership interest
• ‘Self-reporting’ tax evasion facilitation offences
• Scottish Parliament approves 2019/20 Budget
• HMRC’s making tax digital ‘mythbusters’
• HMRC guidance: 1 March 2019

Cases

• The claimants listed in Class 8 of the CFC and dividend GLO v HMRC
• G A Eccles v HMRC
• D Cosham v HMRC
• Eynsham Cricket Club v HMRC
• U Chaudhary v HMRC
• A Omar v HMRC

One minute with

• One minute with... Simon Letherman