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Home
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Issue 1462
Home
Issue
Issue 1462
Issue 1462
24 October, 2019
Analysis
International review for October 2019
Revised Brexit deal: changes and risks
How to choose your holding company location
Cliff edge: the meaning of ‘deliberate’
The FTT’s recent approach to transfers of assets abroad
The corporate criminal offences: two years on
In brief
The doctrine of legitimate expectation in Aozora
Ongoing corporate criminal tax investigations work
The OECD’s new approach to pillar one: the view from BIAC
News
Scrap entrepreneurs’ relief, say accountants
HMRC may allow more time for MTD digital links
Draft regulations for NICs on termination awards and sporting testimonial payments
Review endorses IOM VAT treatment of aircraft and yachts
New public bodies entitled to VAT refunds
ECON committee report on administrative measures against VAT fraud
New Brexit deal agreed
G20 calls for outline of digital economy taxation in January
UK and Gibraltar sign new double taxation agreement
UK/Cyprus DTC 2018 Protocol in force
Tax treaty with UAE updated for MLI
Mauritius ratifies BEPS multilateral instrument on tax treaties
FATCA relaxation for US taxpayer identification numbers
HMRC to revoke Brexit power to change law by public notice
HMRC guidance: 25 October 2019
Weekly roundup of HMRC manual changes: 24 October 2019
Cases
Routier v HMRC
In Tandem Resources v HMRC
Holy Cow! Ice Cream Company v HMRC
B Knibbs and others v HMRC and The Queen oao of R Astley and others v HMRC
The Opinion of Lord Pentland in the petition of Jolyon Maughan
One minute with
One minute with... Jessica Kemp
EDITOR'S PICK
Tax Journal's 2024 Autumn Budget coverage
1 /7
Derivatives, repos and stock loans: an overview
Matthew Mortimer
,
Tamar Ruiz
2 /7
Lost the battle but winning the war? The Supreme Court’s decision in PGMOL
Georgia Hicks
3 /7
Freebies
David Whiscombe
4 /7
Time is tight: CGT and the Autumn Budget
Peter Rayney
5 /7
What does the future hold for US adoption of the OECD’s two-pillar proposals?
Donald L. Korb
,
Andrew Solomon
6 /7
The emergence of a ‘new’ fixed establishment threshold for VAT grouping: insights from Barclays
Philippe Gamito
7 /7
Tax Journal's 2024 Autumn Budget coverage
Derivatives, repos and stock loans: an overview
Matthew Mortimer
,
Tamar Ruiz
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
NEWS
Read all
HMRC manual changes: 8 November 2024
National Farmers' Union calls for reversal of IHT reforms
New and updated HMRC guidance on R&D
ViDA proposals agreed by ECOFIN
HMRC issue guidance on VAT returns for those exempt from MTD for VAT
CASES
Read all
Collins Construction Ltd v HMRC
M Murphy and another v HMRC
Procurement International Ltd v HMRC
Other cases that caught our eye: 8 November 2024
GCH Corporation Ltd and others v HMRC
IN BRIEF
Read all
CGT anti-forestalling measures
Close companies: take care
Pensions tax changes in the Budget
Autumn Budget 2024: a tax hike with familiar terrain
Autumn Budget 2024: tax on corporates
MOST READ
Read all