Issue 1439

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