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IPT
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Home
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Issue 1433
Home
Issue
Issue 1433
Issue 1433
27 February, 2019
Analysis
The 2019 loan charge and the human rights challenge
Philip Hammond: a lucky and unlucky chancellor
Fixtures claims: lessons from Glais House
Corporation tax deductions for share plans
Ames: a cautionary tale
VAT review for March 2019
In brief
Generally accepted accounting practice
Death of a trust salesman
News
Consultation on making HMRC a preferential creditor in insolvency
Loan charge reporting guidance
Overseas expenses scale rates
Company cars: advisory fuel rates
Gift aid small donations scheme
Setback for Uber VAT challenge
Scottish landfill tax rates
EU Parliament report on digitalisation and international tax
HMRC delays self-assessment penalty notices
GAAR advisory panel opinion on split sale of partnership interest
‘Self-reporting’ tax evasion facilitation offences
Scottish Parliament approves 2019/20 Budget
HMRC’s making tax digital ‘mythbusters’
HMRC guidance: 1 March 2019
Cases
The claimants listed in Class 8 of the CFC and dividend GLO v HMRC
G A Eccles v HMRC
D Cosham v HMRC
Eynsham Cricket Club v HMRC
U Chaudhary v HMRC
A Omar v HMRC
One minute with
One minute with... Simon Letherman
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