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Home
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Issue 1457
Home
Issue
Issue 1457
Issue 1457
17 September, 2019
Analysis
The start of a big fiscal relaxation
Private client review for September 2019
Glencore: MAPping unchartered territory
Draft Finance Bill 2019/20: HMRC’s new insolvency powers
Lifecycle of a business: succession planning
In brief
Will tax avoiders be hit with a bigger stick?
Trading and entrepreneurs' relief
Loan charge review: what now?
News
Weekly roundup of HMRC manual changes
Loan charge review invites evidence
NRCGT on property-rich collective investment vehicles - draft regulations
CBI calls on government to widen scope of R&D tax credit
HMRC updates CFM manual for hybrid capital instruments
Government consults on revised doctors’ pension tax rules
Customs declaration service implementation
EU VAT MOSS revenues show steady growth
Energy taxation directive no longer supports environmental objectives
AEO applications through EU trader portal
Commission rates EU administrative cooperation directive ‘broadly effective’
OECD releases 2018 dispute resolution statistics
OECD examines ‘tax morale’ in developing countries
HMRC guidance: 20 September 2019
Cases
American Express Services Europe v HMRC
B Cawdron v HMRC
Koolmove v HMRC
HMRC v Pertemps
B Nowroozi v HMRC
Matharu Delivery Service v HMRC
One minute with
One minute with... Tom Moore
Practice guides
Lifecycle of a business: succession planning
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