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Home
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Issue 1439
Home
Issue
Issue 1439
Issue 1439
10 April, 2019
Analysis
FA 2019: Another year, another Finance Act...
FA 2019: capital allowances
FA 2019: controlled foreign companies
FA 2019: CGT exit charges
FA 2019: corporate interest and debtor relationships
FA 2019: diverted profits tax
FA 2019: employment
FA 2019: entrepreneurs’ relief
FA 2019: hybrid mismatch rule
FA 2019: intangibles
FA 2019: leases
FA 2019: non-UK resident persons carrying on UK property business
FA 2019: offshore interests in UK property
FA 2019: offshore time limits
FA 2019: oil and gas - the transferable tax history
FA 2019: profit fragmentation
FA 2019: stamp taxes
FA 2019: VAT groups
FA 2019: VAT on vouchers
FA 2019: voluntary returns
No safe havens 2019: HMRC’s renewed focus on offshore non-compliance
Tax and the City review for April
SAE Education: ‘eligible body’ for the VAT education exemption
The state aid ruling on UK's CFC regime: an EU compromise
In brief
Professional goodwill
Grain silo is plant
Mydibel and tax adjustments
Valuing management charges for VAT purposes
News
EU report on transfer pricing profit-split method
Oil and gas transferable tax history
Reporting loan charge information
EU Exit edition of HMRC employer bulletin
Changes to VAT reduced rate on energy-saving materials
VAT overseas refund scheme
Government grant scheme for customs declarations
Consultation on non-road mobile machinery and red diesel
Brexit regulations
Money laundering supervision fees
New tax year measures
New HMRC guidance: 12 April 2019
Cases
D Beadle v HMRC
Gallaher v HMRC
SAE Education Ltd v HMRC
U Butt v HMRC
One minute with
One minute with... Keith Gordon
EDITOR'S PICK
The new Labour government: challenges and opportunities
David Gauke
,
Bezhan Salehy
1 /7
Beneficial ownership: practical applications
Helen Buchanan
,
Matthew Everett
,
Gabrielle Van der Haegen
2 /7
Misunderstanding purpose in Osmond and Allen
Thomas Chacko
3 /7
The statutory residence test: ten things we find very difficult about you
Claire Weeks
,
Aoife McCauley
4 /7
Burlington in the UT: a clearer approach
Kyle Rainsford
5 /7
Lessons on information notices and tax-related penalties from Baxendale-Walker
Matthew Greene
6 /7
Hargreaves in the Court of Appeal: a return to orthodoxy on withholding taxes?
Deepesh Upadhyay
,
Dominic Robertson
7 /7
The new Labour government: challenges and opportunities
David Gauke
,
Bezhan Salehy
Beneficial ownership: practical applications
Helen Buchanan
,
Matthew Everett
Misunderstanding purpose in Osmond and Allen
Thomas Chacko
The statutory residence test: ten things we find very difficult about you
Claire Weeks
,
Aoife McCauley
Burlington in the UT: a clearer approach
Kyle Rainsford
Lessons on information notices and tax-related penalties from Baxendale-Walker
Matthew Greene
Hargreaves in the Court of Appeal: a return to orthodoxy on withholding taxes?
Deepesh Upadhyay
,
Dominic Robertson
NEWS
Read all
HMRC manual changes: 26 July 2024
Government’s ‘fiscal lock’ is welcome but ‘rather theatrical’, says IFS
EU Council reiterates concerns over UN framework
OECD’s ICAP documents
XST’s three priorities for HMRC
CASES
Read all
Centrica Overseas Holdings Ltd v HMRC
HMRC v GE Financial Investments
A Outram and another v HMRC
Other cases that caught our eye: 26 July 2024
Finanzamt T II v S
IN BRIEF
Read all
Lease extensions and the 3% surcharge
What next for ISA fractional shares?
HMRC service standards: where next?
SDLT: residential or not?
HMRC service standards: where next?
MOST READ
Read all
The dirty dozen
VAT on private school fees
The statutory residence test: ten things we find very difficult about you
Labour rules out return of pensions lifetime allowance
Reeves rules out emergency Budget