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Issue 1464
Home
Issue
Issue 1464
Issue 1464
7 November, 2019
Analysis
Tax and the City review for November 2019
How to handle tax on corporate reconstructions
Aozora and legitimate expectation: a guide to nowhere?
HMRC enquiries and data interrogation
In brief
HMRC wins in Upper Tribunal on IR35
EU watch: quo vadis, public tax transparency?
Self's assessment: will Labour make the tech giants pay their ‘fair share’?
News
HMRC manual changes: 7 November 2019
HMRC to ‘put beyond doubt’ legality of automated notices
OTS review of self-employed reporting and payment
Cryptoassets for businesses
Amendments to offshore receipts in respect of intangible property rules
Registration of pension schemes
Hybrid regulatory capital
HMRC sends ‘nudge’ letters on offshore investment funds
Government legislates for continued UK membership of EU ETS
Customs authorisations
Tax treaties
OECD news: 6 November 2019
Election delays loan charge review
HMRC guidance: 6 November 2019
Cases
P D Allen and another v A M Bernard and others
Shanks v Unilever
R Toone and another v W Ross and another
E Grotlin v Revenue Scotland
BPF Tanks v HMRC
One minute with
One minute with... Andrew Marr
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: 1 November 2024
Chancellor targets businesses with CGT and IHT reforms
Spotlight on LLPs and disguised remuneration arrangements
New HMRC guidance for taxpayers on rental income
Land transaction tax in Wales: relief for special tax sites
CASES
Read all
GCH Corporation Ltd and others v HMRC
Abbeyford Caravan Company (Scotland) Ltd v HMRC
S Lefort v HMRC
Other cases that caught our eye: 1 November 2024
R (oao Rettig Heating Group UK Ltd (in liquidation)) v HMRC
IN BRIEF
Read all
Autumn Budget 2024: a tax hike with familiar terrain
Autumn Budget 2024: tax on corporates
Autumn Budget 2024: private equity reforms - a mixed bag
Autumn Budget 2024: non-doms - the end of an era
Autumn Budget 2024: nothing too scary about CGT
MOST READ
Read all
Panayi v HMRC
HMRC update ERS guidance for Vermilion
BTR Core Fund JPUT v HMRC
Home and away: how to go non-resident after McCabe
Further pensions lifetime allowance changes