Issue 1424

Analysis

• Taxing non-residents on UK property gains: the rules for funds
• The new regime for hybrid capital instruments
• Proposed changes to the stamp tax share consideration rules
• Corporate capital loss restriction: consultation
• Tax for IFRS 16 lessees
• VAT briefing for December 2018

In brief

• Tax on employee loans made since 1999
• Yechiel: a new kind of homelessness
• A call for innovation in stamp duty
• Faith in humanity

News

• Lords committee says HMRC powers unfair to taxpayers
• Changes to VAT on face-value vouchers
• VAT rule changes for higher education providers
• ECOFIN agrees VAT ‘quick fixes’
• HMRC publishes impact assessment for no-deal customs regulations
• OECD tax report to G20 in Argentina
• ECOFIN scales back EU digital services tax plans
• Finance Bill 2019: public Bill committee progress
• Qatar signs BEPS multilateral instrument on tax treaties
• New HMRC guidance

Cases

• The First De Sales Limited Partnership and others v HMRC
• HMRC v Smith & Nephew Overseas and others
• A Mackay v HMRC
• G Clark v HMRC
• J & B Hopkins v HMRC

One minute with

• One minute with... Iain Campbell