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Home
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Issue 1452
Home
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Issue 1452
Issue 1452
17 July, 2019
Analysis
Legislation day 2019: the big picture
Highlights from ‘L-day’
Inheritance tax review: the OTS’s second report
An update on R&D incentives
In brief
Purposive interpretations
Cross-border loss relief: new CJEU decisions
Reader feedback: image rights payments
News
Legislation day: UK DST ‘remains a brave move’
Companies file annulments against EC’s decision on UK CFC rules
OTS scopes work on real-time reporting for the self-employed
Update EIS guidance
Johnson suggests stamp duty switch from seller to buyer
VAT rule changes for higher education
Changes in accounting for VAT after prices are altered
Technical note on carbon emissions tax
Welsh landfill disposals tax technical guidance
France approves DST despite US tariff threat
New European Commission president outlines tax policy agenda
Special procedures for the Union Customs Code
Orders made to bring into force protocols to two DTTs
UK and Gibraltar open negotiations over DTT
Draft regulations disapply EU freedom of establishment and free movement of services
Making tax digital updates
Calls for Budget committee to scrutinise spending plans
HMRC updates ADR guide
Advance pricing agreements
Cases
V J Walsh v Greystone Financial Services
Kickabout Productions v HMRC
Clydesdale v HMRC
Baillie Gifford & Co v HMRC
First Choice Recruitment v HMRC
One minute with
One minute with... James Ward
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