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IPT
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Home
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Issue 1476
Home
Issue
Issue 1476
Issue 1476
20 February, 2020
Analysis
Private client review for February
Holding companies, VAT groups and funds
A unique Scottish Budget
Amendments to the 2019 loan charge: work in progress
The evolution of UK tax enforcement
In brief
UK customs tariff post-Brexit
IR35 changes: crumbs of comfort
EU watch: the tax developments ahead
APR and grazing
Criminal Finances Act 2017 and the franchise sector
News
Weekly round-up of HMRC manual changes
EU adds four jurisdictions to tax havens blacklist
Changes to financing deductions for non-resident landlord scheme
Change to VAT MOSS rate for Germany
Mali joins OECD global forum
UK climbs TJN’s financial secrecy index
NAO calls for greater scrutiny of tax reliefs
Automatic enrolment thresholds for 2020/21
European Commission launches consultation on cooperation between tax authorities
HMRC issues request to taxpayers to assess amount determined as state aid
OECD sees 4% revenue increase from international tax reforms
Commission issues reasoned opinion against UK’s HGV road user levy
HMRC guidance: 19 February 2020
Cases
Rowe and others v Ingenious Media and others
KrakVet Marek Batko sp. K.v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága
AJFP Caraş-Severin and DGRFP Timişoara
HMRC v A Naghshineh
One minute with
One minute with… Filippo Noseda
EDITOR'S PICK
The new Labour government: challenges and opportunities
David Gauke
,
Bezhan Salehy
1 /7
Beneficial ownership: practical applications
Helen Buchanan
,
Matthew Everett
,
Gabrielle Van der Haegen
2 /7
Misunderstanding purpose in Osmond and Allen
Thomas Chacko
3 /7
The statutory residence test: ten things we find very difficult about you
Claire Weeks
,
Aoife McCauley
4 /7
Burlington in the UT: a clearer approach
Kyle Rainsford
5 /7
Lessons on information notices and tax-related penalties from Baxendale-Walker
Matthew Greene
6 /7
Hargreaves in the Court of Appeal: a return to orthodoxy on withholding taxes?
Deepesh Upadhyay
,
Dominic Robertson
7 /7
The new Labour government: challenges and opportunities
David Gauke
,
Bezhan Salehy
Beneficial ownership: practical applications
Helen Buchanan
,
Matthew Everett
Misunderstanding purpose in Osmond and Allen
Thomas Chacko
The statutory residence test: ten things we find very difficult about you
Claire Weeks
,
Aoife McCauley
Burlington in the UT: a clearer approach
Kyle Rainsford
Lessons on information notices and tax-related penalties from Baxendale-Walker
Matthew Greene
Hargreaves in the Court of Appeal: a return to orthodoxy on withholding taxes?
Deepesh Upadhyay
,
Dominic Robertson
NEWS
Read all
HMRC manual changes: 26 July 2024
Government’s ‘fiscal lock’ is welcome but ‘rather theatrical’, says IFS
EU Council reiterates concerns over UN framework
OECD’s ICAP documents
XST’s three priorities for HMRC
CASES
Read all
Centrica Overseas Holdings Ltd v HMRC
HMRC v GE Financial Investments
A Outram and another v HMRC
Other cases that caught our eye: 26 July 2024
Finanzamt T II v S
IN BRIEF
Read all
Lease extensions and the 3% surcharge
What next for ISA fractional shares?
HMRC service standards: where next?
SDLT: residential or not?
HMRC service standards: where next?
MOST READ
Read all
The dirty dozen
VAT on private school fees
The statutory residence test: ten things we find very difficult about you
Labour rules out return of pensions lifetime allowance
Reeves rules out emergency Budget