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Issue 1471
Home
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Issue 1471
Issue 1471
16 January, 2020
Analysis
Have changes to the UK’s CFC rules created thousands of ‘surprise’ CFCs?
Changes to the loan charge following the Morse review
Comment: The loan charge review – where are we now?
Paint me a picture: employment or self-employment?
Tax and the City review for January 2020
Cobalt: golden contracts, EZAs and legitimate expectation
In brief
Zero-rating for VAT: read all about it (digitally)
HMRC's revised CEST tool
Review of off-payroll working rules
News
Brexit: Withdrawal Bill progress
Scottish Budget on 6 February
HMRC publishes regulations for implementing DAC6
HMRC summary of money laundering changes
EU ETS regulations amended
Excise movements from Italian territories
UK/Belgium treaty modified by MLI
Taxation Disciplinary Board consults on sanctions policy
HMRC average exchange rates
Contractual disclosure facility falling out of favour with HMRC
HMRC guidance: 15 January 2020
HMRC manual update: 15 January 2020
Cases
Root 2 Tax Ltd v HMRC
C Goodfellow and another v HMRC
Melford Capital General Partner Ltd v HMRC
Romima Ltd and others v HMRC
HMRC v D Hansard
Other cases that caught our eye
One minute with
One minute with… Julian Bowden-Williams
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