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Issue 1450
Home
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Issue 1450
Issue 1450
2 July, 2019
Analysis
The VAT review for July 2019
Development Securities and company residency: the Upper Tribunal’s reality check
When tax becomes a dangerous political weapon
Lifecycle of a business: setting up
Mixed funds
What exactly is ‘deliberate’ behaviour?
In brief
Labour is considering trebling of IHT
EU watch: member states pick up the pace
News
HMRC publishes departmental plan for 2019
HMRC publishes restructured partnership manual
Regulations for VAT adjustments in the course of business
New EU tax dispute resolution directive takes effect
EU tax revenues remain high among advanced economies
OECD exchange framework for CRS mandatory disclosure
Morocco signs BEPS multilateral instrument
Offshore investigations yield £560m in 2018/19
GAAR advisory panel opinion
HMRC guidance: 5 July 2019
Cases
Cases: Summer 2019 review
One minute with
One minute with... David Thompson
Practice guides
Lifecycle of a business: setting up
Mixed funds
EDITOR'S PICK
Enhancing UK tax policy: how to stimulate business investment and economic growth
Donald Simpson
1 /7
Buckle up your seatbelts: why 2025 will be a bumpy ride for US tax policy
Donald L Korb
,
Andrew Solomon
2 /7
Fixing the wrong problem? The need to tackle shadow advisers
Ray McCann
3 /7
Succession planning: the longer-term impact of the Budget on businesses
John Endacott
4 /7
2024: that was the year that was
Jemma Dick
5 /7
Corporate view: goodbye to 2024 – the year of two halves
Eloise Walker
6 /7
The tractor tax
Stuart Maggs
7 /7
Enhancing UK tax policy: how to stimulate business investment and economic growth
Donald Simpson
Buckle up your seatbelts: why 2025 will be a bumpy ride for US tax policy
Donald L Korb
,
Andrew Solomon
Fixing the wrong problem? The need to tackle shadow advisers
Ray McCann
Succession planning: the longer-term impact of the Budget on businesses
John Endacott
2024: that was the year that was
Jemma Dick
Corporate view: goodbye to 2024 – the year of two halves
Eloise Walker
The tractor tax
Stuart Maggs
NEWS
Read all
HMRC manual changes: 14 February 2025
Salaried members: HMRC reverses position on the TAAR and Condition C
Tax sites designated in East Midlands investment zone
SAYE scheme bonus rates updated
Land transaction tax: subsidiary dwelling exemption
CASES
Read all
Lloyds Asset Leasing Ltd v HMRC
S Fitzgerald and another v HMRC
Sarabande v HMRC
Another case that caught our eye: 14 February 2025
M Ashley v HMRC
IN BRIEF
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Salaried members update
Themes in UK corporate tax disputes for 2025 (and beyond)
JVs and the top-up taxes: does HMRC’s draft guidance bring clarity?
Reflections on the Budget fallout – three months on
BlueCrest: the CA ruling on Condition B
MOST READ
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Tweaking the Temporary Repatriation Facility
UK suspends Russia and Belarus Double Tax Treaties
M Ashley v HMRC
US ‘rejects very nature’ of UN tax talks
AAA Oriental Ltd v HMRC