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TAX POLICY ADMINISTRATION


Was a company operating a golf club profit-making?

Issue estoppel following proceedings in the tax tribunal

Timothy Lyons QC (39 Essex Chambers) considers the interaction of our laws with Europe since 1973 and looks to what the future might hold.
 

Hidden within Labour's proposal lies the seed of a perfectly good idea, writes David Pett.

Following the Budget on 29 October, the government will publish Finance Bill 2019 on Wednesday 7 November 2018. The Bill will be called Finance (No 3) Bill of the current parliamentary session.

HMRC has published the following:

Reduced rate supply forming part of a composite supply

Entrepreneurs’ relief on share disposal

Company ‘obviously negligent’ under the Customs Code

Julian Feiner (Dentons) examines the consultation by Jersey and the other Crown dependencies to introduce substance requirements for company tax residents by the end of 2018.
 
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