COMPLIANCE

Hybrid capital instruments technical noteFA 2019 repealed and replaced the regulatory capital securities regime from 1 January 2019 with a new hybrid capital instrument (HCI) regime. An HCI is a loan relationship under which the debtor (but not the...

Thomas Dalby (Gabelle) reviews an Upper Tribunal decision on CT deductions for share options.

What is and is not included in a self-assessment? Michael Avient examines the taxpayer victory at the Supreme Court on a carry back loss claim.

FA 2019 makes several changes and additions to the diverted profits tax (DPT) legislation within FA 2015 Part 3.The DPT impacts multinational businesses where transactions between the UK and foreign companies are perceived to lack economic substance...

Schedule 14 of this years Finance Act impacts lessees accounting under IFRS 16 for periods of account starting on or after 1 January 2019. IFRS 16 brings operating leased assets onto the balance sheet of the lessee for the first time, and the...

This report, which sets out the key tax changes taking effect from April, was prepared by Deloitte’s Mark Groom (partner), Patricia Mock (tax director), Dan Nazarian (associate director) and Donna Huggard (associate director).

Sarah Gabbai (McDermott Will & Emery) considers two important changes to the IFA regime introduced by the Finance Act 2019.

In our continuing series, Heather Self examines some of the tax issues that make the headlines of the national press. This week, she looks at the cost of tax reliefs.