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Issue 1463
Home
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Issue 1463
Issue 1463
30 October, 2019
Analysis
Is the arm’s length principle dead?
The VAT review for November 2019
Is the DST compatible with the UK’s international obligations?
Off-payroll working in the private sector: preparing for April 2020
In brief
Reliance on HMRC manuals
The draft Withdrawal Agreement and the Irish backstop replacement
Hybrid and other mismatches: exclusion amendments
News
Budget 2019 cancelled as election beckons
HMRC gives reassurance on retrospective IR35 enquiries
Resolution Foundation proposes new approach to fiscal rules
Majority of NHS surgeons cut hours to avoid pension tax charges
MEPs revive debate on public country-by-country reporting
OECD releases sixth batch of tax dispute resolution peer reviews
Jordan joins OECD global forum and BEPS inclusive framework
Jim Harra confirmed as new HMRC chief executive
Brexit power to change law by public notice revoked
Welsh Revenue Authority guidance on tax refunds
HMRC manual changes: 31 October 2019
New HMRC guidance: 1 November 2019
Cases
Christa Ackroyd Media v HMRC
Trustees of the P Panayi Accumulation and Maintenance Trusts Nos 1-4 v HMRC
V Patel and others v HMRC
KS Macmillan and another v HMRC
One minute with
One minute with... Kate Rothwell
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: 18 October 2024
HMRC update ERS guidance for Vermilion
Employment Rights Bill published
Claims and conditions for enhanced rate of AVEC
ISAs and fractional shares
CASES
Read all
Panayi v HMRC
BTR Core Fund JPUT v HMRC
Other cases that caught our eye: 18 October 2024
HMRC v P Gould
Putney Power Ltd and another v HMRC
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
One minute with... Dave Chaplin
Budget Responsibility Act brought into force
Case watch
Avoiding avoidance
Direct payment scheme for IHT extended to investment providers