Issue 1434

Analysis

• Intangible fixed assets: FA 2019 changes to goodwill and degrouping charges
• SDLT: non-UK residents in the crosshairs
• 2019 EU VAT rates and compliance information
• High Court rules on outstanding issues in the CFC & Dividend GLO
• Tax and the City review for March 2019

In brief

• Valuing growth shares
• Scammers – you’ve targeted the wrong person
• Self's assessment: what a relief!

News

• Off-payroll working rules in the private sector
• Treasury Committee correspondence on loan charge
• Tonnage tax
• Junior ISA and CTF subscription limits
• Guidance on exemptions from MTD
• VAT on personal contract purchases
• New Brexit regulations
• MPs call for public registers in Crown dependencies
• Lesotho tax treaty enters into force
• Security deposits for CIS and corporation tax
• New HMRC guidance: 8 March 2019

Cases

• N Luxembourg 1, X Denmark, C Danmark I and Z Denmark v Skatteministeriet
• BAV-TMW-Globaler-Immobilien Spezialfonds v HMRC
• Turners (Soham) v HMRC
• Actegy v HMRC
• D Peters (known as I Jones) v HMRC

One minute with

• One minute with... Mark Smith