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Issue 1465
Home
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Issue 1465
Issue 1465
14 November, 2019
Analysis
Lifecycle of a business: financing and growth
Taxation of cryptoassets for businesses
The transfer pricing of financing transactions: OECD guidance
Locke: Court of Appeal again quashes follower and accelerated payment notices
Farewell fiscal prudence?
VAT on real estate: TOGCs and other hot topics
In brief
IR35: a new approach for enquiries?
Towards a global minimum corporate tax rate?
Reader feedback: unitary taxation
News
OECD consults on ‘pillar two’ of international tax reforms
Government responds to OTS on simplifying tax for smaller businesses
ECOFIN agrees VAT rules for payment service providers and SMEs
Input tax restriction for private use of leased cars
Welsh landfill disposals tax technical guidance update: 13 November 2019
EU removes Belize from tax havens blacklist
OECD publishes eight new tax transparency reports
Loan charge review must be a priority, says CIOT
Welsh Revenue Authority guidance on reviews and appeals
HMRC guidance: 13 November 2019
HMRC manual update: 13 November 2019
Cases
Canal Street Productions Ltd v HMRC
The Queen oao A Locke v HMRC
D Higgins v HMRC
HMRC v SSE Generation
Madinatul Uloom Al Islamiya v HMRC
One minute with
One minute with... Peter Stevens
Practice guides
Lifecycle of a business: financing and growth
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