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Issue 1445
Home
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Issue 1445
Issue 1445
28 May, 2019
Analysis
International review for May 2019
The loan charge: where are we now?
VAT on food and the case for simplification
Ordinary share capital and cumulative preference shares
Should we build industrial strategy into tax design?
In brief
CGT and non-resident partners
Tax on insolvency and restructuring deals
Who makes gifts and does IHT really matter?
'Staleness' and discovery: where are we now following the judgment in Tooth?
News
UK tops Tax Justice Network's international corporate tax haven listing
Offshore receipts in respect of intangible property: draft regulations
Company cars: advisory fuel rates for 1 June 2019
FRC amends FRS 102 for pensions accounting
Deemed domicile: professional bodies revise Q&As
Albania signs BEPS multilateral instrument on tax treaties
HMRC prosecutions against individuals reach 1,000
IFS finds UK tax system more progressive than supposed
Regulation of tax agents ‘working well’
New HMRC guidance: 31 May 2019
Cases
Hancock and another v HMRC
HMRC v Fortyseven Park Street
B Edwards v HMRC
K Hunter v HMRC
G Bull v HMRC
One minute with
One minute with... Kate Ison
EDITOR'S PICK
Lost the battle but winning the war? The Supreme Court’s decision in PGMOL
Georgia Hicks
1 /7
Freebies
David Whiscombe
2 /7
Time is tight: CGT and the Autumn Budget
Peter Rayney
3 /7
What does the future hold for US adoption of the OECD’s two-pillar proposals?
Donald L. Korb
,
Andrew Solomon
4 /7
The emergence of a ‘new’ fixed establishment threshold for VAT grouping: insights from Barclays
Philippe Gamito
5 /7
Reform of the international tax architecture: the UN fails to reach consensus
Philip Baker KC
6 /7
SDLT: gardens, grounds and grazing
Max Schofield
7 /7
Lost the battle but winning the war? The Supreme Court’s decision in PGMOL
Georgia Hicks
Freebies
David Whiscombe
Time is tight: CGT and the Autumn Budget
Peter Rayney
What does the future hold for US adoption of the OECD’s two-pillar proposals?
Donald L. Korb
,
Andrew Solomon
The emergence of a ‘new’ fixed establishment threshold for VAT grouping: insights from Barclays
Philippe Gamito
Reform of the international tax architecture: the UN fails to reach consensus
Philip Baker KC
SDLT: gardens, grounds and grazing
Max Schofield
NEWS
Read all
HMRC manual changes: 18 October 2024
HMRC update ERS guidance for Vermilion
Employment Rights Bill published
Claims and conditions for enhanced rate of AVEC
ISAs and fractional shares
CASES
Read all
Panayi v HMRC
BTR Core Fund JPUT v HMRC
Other cases that caught our eye: 18 October 2024
HMRC v P Gould
Putney Power Ltd and another v HMRC
IN BRIEF
Read all
Bed and breakfasting before the Budget?
NICs and the Budget
Non-dom reforms: shaping the regime
Non-dom reforms: IHT aspects
EU Watch: new mandate, new tax priorities
MOST READ
Read all
One minute with... Dave Chaplin
Budget Responsibility Act brought into force
Case watch
Avoiding avoidance
Direct payment scheme for IHT extended to investment providers