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IPT
VAT
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CFCs
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Residence
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Withholding taxes
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Home
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Issue 1465
Home
Issue
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
RBC: from the island of literal interpretation to the continental shelf
Victoria Hine
,
Kyle Rainsford
1 /7
Cross-border group relief: Lloyds tripped up by the ‘main purpose’ hurdle
Gerald Montagu
2 /7
Helping vulnerable individuals: a guide for tax professionals
Chris Holmes
,
Dawn Register
3 /7
A ‘significant’ change in approach? Reflections on the Court of Appeal’s decision in BlueCrest
David Haworth
,
David Haughey
4 /7
ScottishPower and the limits of von Glehn
Rupert Shiers
,
Suzanne Hill
5 /7
Enhancing UK tax policy: how to stimulate business investment and economic growth
Donald Simpson
6 /7
Buckle up your seatbelts: why 2025 will be a bumpy ride for US tax policy
Donald L Korb
,
Andrew Solomon
7 /7
RBC: from the island of literal interpretation to the continental shelf
Victoria Hine
,
Kyle Rainsford
Cross-border group relief: Lloyds tripped up by the ‘main purpose’ hurdle
Gerald Montagu
Helping vulnerable individuals: a guide for tax professionals
Chris Holmes
,
Dawn Register
A ‘significant’ change in approach? Reflections on the Court of Appeal’s decision in BlueCrest
David Haworth
,
David Haughey
ScottishPower and the limits of von Glehn
Rupert Shiers
,
Suzanne Hill
Enhancing UK tax policy: how to stimulate business investment and economic growth
Donald Simpson
Buckle up your seatbelts: why 2025 will be a bumpy ride for US tax policy
Donald L Korb
,
Andrew Solomon
NEWS
Read all
Concerns remain over Making Tax Digital
Economic crime regulations issued
Reduction in Class 1 NICs secondary threshold
Scottish Landfill Communities Fund consultation
UK revokes Russia and Belarus DTTs
CASES
Read all
Orsted West of Duddon Sands (UK) Ltd and others v HMRC
B Lynch v HMRC
V Louwman v HMRC
A Sajedi and others v HMRC
Other cases that caught our eye: 21 March 2025
IN BRIEF
Read all
When is 20% not 20%?
Are multiple trusts still a viable IHT planning strategy?
Avoid shareholder debt write-offs in corporate transactions
Update on the Register of Overseas Entities
Carried interest compliance
MOST READ
Read all
Home loan schemes: lessons from Elborne
Advanced Hair Technology Ltd v HMRC
Finance Bill Report Stage amendments to the non-dom reforms
Hastings Insurance Services Ltd v HMRC
Finance Bill passes Report Stage