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Employment taxes
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Environmental taxes
IPT
VAT
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CFCs
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Double tax relief
Foreign profits
Residence
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Withholding taxes
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OMBs
Partnerships
Private client taxes
CGT
IHT
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Trusts & estates
Real estate taxes
Property taxes
REITs
Stamp taxes
SDLT
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Tax policy & administration
Anti-avoidance
Appeals
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Investigations
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Home
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Issue 1462
Home
Issue
Issue 1462
Issue 1462
24 October, 2019
Analysis
International review for October 2019
Revised Brexit deal: changes and risks
How to choose your holding company location
Cliff edge: the meaning of ‘deliberate’
The FTT’s recent approach to transfers of assets abroad
The corporate criminal offences: two years on
In brief
The doctrine of legitimate expectation in Aozora
Ongoing corporate criminal tax investigations work
The OECD’s new approach to pillar one: the view from BIAC
News
Scrap entrepreneurs’ relief, say accountants
HMRC may allow more time for MTD digital links
Draft regulations for NICs on termination awards and sporting testimonial payments
Review endorses IOM VAT treatment of aircraft and yachts
New public bodies entitled to VAT refunds
ECON committee report on administrative measures against VAT fraud
New Brexit deal agreed
G20 calls for outline of digital economy taxation in January
UK and Gibraltar sign new double taxation agreement
UK/Cyprus DTC 2018 Protocol in force
Tax treaty with UAE updated for MLI
Mauritius ratifies BEPS multilateral instrument on tax treaties
FATCA relaxation for US taxpayer identification numbers
HMRC to revoke Brexit power to change law by public notice
HMRC guidance: 25 October 2019
Weekly roundup of HMRC manual changes: 24 October 2019
Cases
Routier v HMRC
In Tandem Resources v HMRC
Holy Cow! Ice Cream Company v HMRC
B Knibbs and others v HMRC and The Queen oao of R Astley and others v HMRC
The Opinion of Lord Pentland in the petition of Jolyon Maughan
One minute with
One minute with... Jessica Kemp
EDITOR'S PICK
Making Tax Digital: lessons from the NAO report
Paul Aplin OBE
1 /7
What happens at a tribunal hearing?
Anne Redston
2 /7
Schedule 36: a stitch in time
Keith Gordon
3 /7
Etroy v Speechly Bircham: when do professional negligence claims become time-barred?
Anastasia Nourescu
,
Cécile Perrault
4 /7
Pillar Two: the consequences of staggered global implementation
Ashley Greenbank
,
Rhiannon Kinghall Were
5 /7
Tax Administration and Maintenance Day: report
6 /7
Pension planning after the Budget
Mike J Haynes
7 /7
Making Tax Digital: lessons from the NAO report
Paul Aplin OBE
What happens at a tribunal hearing?
Anne Redston
Schedule 36: a stitch in time
Keith Gordon
Etroy v Speechly Bircham: when do professional negligence claims become time-barred?
Anastasia Nourescu
,
Cécile Perrault
Pillar Two: the consequences of staggered global implementation
Ashley Greenbank
,
Rhiannon Kinghall Were
Tax Administration and Maintenance Day: report
Pension planning after the Budget
Mike J Haynes
NEWS
Read all
Treasury Committee calls for systematic review of tax reliefs
NICs investment zone reliefs for employers
R&D claim requirements confirmed
New transfer pricing records requirements
HMRC issues clarifications on SBAs
CASES
Read all
M R Currell Ltd v HMRC
Sonder Europe Ltd v HMRC
TP v Administration de l’Enregistrement, des Domaines et de la TVA
Ebuyer (UK) Ltd v HMRC
Other cases that caught our eye: 28 July 2023
IN BRIEF
Read all
Self’s assessment: Inheritance tax
When does a payment constitute a distribution?
OECD inclusive framework publishes outcome statement on Pillar One and Pillar Two
Legislation day: practitioners' views
Challenging information notices
MOST READ
Read all