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Home
Issue
1429
Home
Issue
1429
Issue 1429
30 January, 2019
Analysis
How to handle the cleansing and mixed funds rules
CGT deferral on ceasing UK residence: the exit charge payment plan
Data centres and tax territoriality
The Finance Bill rules on profit fragmentation
The VAT review for February 2019
In brief
Compliance under the new NRCGT regime
‘No deal’ Brexit and the postponed accounting import VAT regime
Stamp duty relief is property-sensitive
Parry: transfers between pension schemes
News
OECD identifies next steps towards digital economy taxation
NAO report on North Sea oil and gas decommissioning
PAYE regulations for the loan charge
Revenue Scotland updates LBTT guidance
Greenhouse gas emissions trading after Brexit
Further Brexit regulations
Commission refers UK to ECJ over VAT Terminal Markets Order
Latest OECD progress report on harmful tax practices
Finance Bill 2019: Lords stages scheduled for 7 February
Spring Statement set for 13 March
New HMRC guidance
Cases
Morgan Stanley & Co International v Ministre de l’Économie et des Finances
A Kerrison v HMRC
HMRC v Investec
HMRC v Tesco Freetime and another
Sea Chefs Cruise Services v Ministre de l’Action et des Comptes publics
One minute with
One minute with... Gary Ashford
EDITOR'S PICK
Tax Journal's 2024 Autumn Budget coverage
1 /7
Derivatives, repos and stock loans: an overview
Matthew Mortimer
,
Tamar Ruiz
2 /7
Lost the battle but winning the war? The Supreme Court’s decision in PGMOL
Georgia Hicks
3 /7
Freebies
David Whiscombe
4 /7
Time is tight: CGT and the Autumn Budget
Peter Rayney
5 /7
What does the future hold for US adoption of the OECD’s two-pillar proposals?
Donald L. Korb
,
Andrew Solomon
6 /7
The emergence of a ‘new’ fixed establishment threshold for VAT grouping: insights from Barclays
Philippe Gamito
7 /7
Tax Journal's 2024 Autumn Budget coverage
Derivatives, repos and stock loans: an overview
Matthew Mortimer
,
Tamar Ruiz
Lost the battle but winning the war? The Supreme Court’s decision in PGMOL
Georgia Hicks
Freebies
David Whiscombe
Time is tight: CGT and the Autumn Budget
Peter Rayney
What does the future hold for US adoption of the OECD’s two-pillar proposals?
Donald L. Korb
,
Andrew Solomon
The emergence of a ‘new’ fixed establishment threshold for VAT grouping: insights from Barclays
Philippe Gamito
NEWS
Read all
HMRC manual changes: 22 November 2024
Tax increases in Scotland could have led to falling revenue, says IFS
NICs Bill published
Making Tax Digital: late-payment penalty anomaly corrected
Energy security investment mechanism: average prices
CASES
Read all
R (oao Refinitiv Ltd and others) v HMRC
Generator Power Ltd v HMRC
Other cases that caught our eye: 22 November 2024
Syngenta Holdings Ltd v HMRC
The Executors of K Beresford v HMRC
IN BRIEF
Read all
Self’s assessment: Reforms to APR
Greater taxpayer success under internal HMRC reviews
Can a compromise on APR be achieved?
Autumn Budget 2024: IHT winners and losers
Corporate redomiciliation
MOST READ
Read all
Syngenta Holdings Ltd v HMRC
Finance Bill 2025 published
Autumn Budget 2024: IHT winners and losers
Apprenticeship Levy and Employment Allowance: new employer guidelines
R (oao Midlands Partnership University NHS Foundation Trust) v HMRC