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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
RBC: from the island of literal interpretation to the continental shelf
Victoria Hine
,
Kyle Rainsford
1 /7
Cross-border group relief: Lloyds tripped up by the ‘main purpose’ hurdle
Gerald Montagu
2 /7
Helping vulnerable individuals: a guide for tax professionals
Chris Holmes
,
Dawn Register
3 /7
A ‘significant’ change in approach? Reflections on the Court of Appeal’s decision in BlueCrest
David Haworth
,
David Haughey
4 /7
ScottishPower and the limits of von Glehn
Rupert Shiers
,
Suzanne Hill
5 /7
Enhancing UK tax policy: how to stimulate business investment and economic growth
Donald Simpson
6 /7
Buckle up your seatbelts: why 2025 will be a bumpy ride for US tax policy
Donald L Korb
,
Andrew Solomon
7 /7
RBC: from the island of literal interpretation to the continental shelf
Victoria Hine
,
Kyle Rainsford
Cross-border group relief: Lloyds tripped up by the ‘main purpose’ hurdle
Gerald Montagu
Helping vulnerable individuals: a guide for tax professionals
Chris Holmes
,
Dawn Register
A ‘significant’ change in approach? Reflections on the Court of Appeal’s decision in BlueCrest
David Haworth
,
David Haughey
ScottishPower and the limits of von Glehn
Rupert Shiers
,
Suzanne Hill
Enhancing UK tax policy: how to stimulate business investment and economic growth
Donald Simpson
Buckle up your seatbelts: why 2025 will be a bumpy ride for US tax policy
Donald L Korb
,
Andrew Solomon
NEWS
Read all
Tax Journal authors for March
HMRC closing in on tax avoidance (again)
Finance Act 2025 enacted
MPs press ahead with NICs increases
ATED chargeable amounts increased
CASES
Read all
HMRC v Innovative Bites Ltd and another
PD & MJ Ltd v HMRC
LR R&D LLP v HMRC
Other cases that caught our eye: 28 March 2025
Orsted West of Duddon Sands (UK) Ltd and others v HMRC
IN BRIEF
Read all
Excluded property trusts and 6 April 2025
IR35, staffing companies and the small company threshold
Country-by-country reporting goes public
When is 20% not 20%?
Are multiple trusts still a viable IHT planning strategy?
MOST READ
Read all
Orsted West of Duddon Sands (UK) Ltd and others v HMRC
Concerns remain over Making Tax Digital
HMRC closing in on tax avoidance (again)
V Louwman v HMRC
B Lynch v HMRC