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Home
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Issue 1455
Home
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Issue 1455
Issue 1455
3 September, 2019
Analysis
Comment: In defence of the ‘outstanding loan’ charge
The UK implementation of DAC 6: examining the draft regs
The new corporation tax carry forward loss reliefs
Draft Finance Bill 2019/20 changes to IHT and settlements
The VAT review for September 2019
In brief
Tax and the rule of law
IR35: an unsatisfactory trend
EU watch: the EC's plans to revamp tax decision making
Ingenious, but flawed
News
Company cars: advisory fuel rates for 1 September 2019
Doctors warned against setting up LLPs
HMRC publishes small business research
Revenue Scotland to review LBTT penalty notices
Welsh land transaction tax technical guidance
Carbon emissions tax technical note updated
Renewed government funding for customs declarations
Welsh landfill disposals tax technical guidance update
New protocol to UK/Switzerland DTC in force
OECD news: 4 September 2019
Rise in late self-assessment tax payments
HMRC guidance: 4 September 2019
Cases
HMRC v Hargreaves Lansdown Asset Management
A Rialas v HMRC
The Quentin Skinner 2005 Settlement L and others v HMRC
Mr D and Mrs S Hyman v HMRC
S Hoey v HMRC
One minute with
One minute with ... William H Morris
Practice guides
The new corporation tax carry forward loss reliefs
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: 11 October 2024
CGT needs serious reform, says IFS
HMRC Directions for the electronic submission of R&D notifications
Draft lifetime allowance regulations published
HMRC revise process for claiming employment expenses
CASES
Read all
HMRC v P Gould
Putney Power Ltd and another v HMRC
A Mudan and another v HMRC
Visual Investments International Ltd v HMRC
Other cases that caught our eye: 11 October 2024
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
Case watch
Consultation tracker
HMRC manual changes: 4 October 2024
Non-dom reforms: shaping the regime
Non-dom reforms: IHT aspects