Issue 1445

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