Issue 1438

Analysis

• When the loan charge bites: calculations and information requirements
• The structures and buildings allowance: the draft legislation
• Holistic construction
• Apprenticeship levy: the case for reform
• VAT review for April 2019

In brief

• Time for reflection
• Self's assessment: employed or self-employed?
• The EC’s group finance exemption state aid ruling

News

• Commission finds UK CFC exemption ‘partially justified’ under state aid rules
• Capping payable tax credit for SME R&D tax relief
• Employers’ guide to calculating loan charge deductions
• Taxes and financial services after Brexit
• HMRC consults on CGT private residence relief
• Temporary process for probate applications
• HMRC issues Brexit impact assessment for VAT and services
• New Brexit preparation guides
• Carbon emissions tax
• HMRC specifies ‘transaction monitoring’ metadata for MTD software
• EMI scheme share valuations
• HMRC investigates 12,000 EBTs over five years
• HMRC guidance: 5 April 2019

Cases

• Cases: Spring 2019 review

One minute with

• One minute with... Malcolm Joy