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Issue 1439
Home
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Issue 1439
Issue 1439
10 April, 2019
Analysis
FA 2019: Another year, another Finance Act...
FA 2019: capital allowances
FA 2019: controlled foreign companies
FA 2019: CGT exit charges
FA 2019: corporate interest and debtor relationships
FA 2019: diverted profits tax
FA 2019: employment
FA 2019: entrepreneurs’ relief
FA 2019: hybrid mismatch rule
FA 2019: intangibles
FA 2019: leases
FA 2019: non-UK resident persons carrying on UK property business
FA 2019: offshore interests in UK property
FA 2019: offshore time limits
FA 2019: oil and gas - the transferable tax history
FA 2019: profit fragmentation
FA 2019: stamp taxes
FA 2019: VAT groups
FA 2019: VAT on vouchers
FA 2019: voluntary returns
No safe havens 2019: HMRC’s renewed focus on offshore non-compliance
Tax and the City review for April
SAE Education: ‘eligible body’ for the VAT education exemption
The state aid ruling on UK's CFC regime: an EU compromise
In brief
Professional goodwill
Grain silo is plant
Mydibel and tax adjustments
Valuing management charges for VAT purposes
News
EU report on transfer pricing profit-split method
Oil and gas transferable tax history
Reporting loan charge information
EU Exit edition of HMRC employer bulletin
Changes to VAT reduced rate on energy-saving materials
VAT overseas refund scheme
Government grant scheme for customs declarations
Consultation on non-road mobile machinery and red diesel
Brexit regulations
Money laundering supervision fees
New tax year measures
New HMRC guidance: 12 April 2019
Cases
D Beadle v HMRC
Gallaher v HMRC
SAE Education Ltd v HMRC
U Butt v HMRC
One minute with
One minute with... Keith Gordon
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
HMRC manual changes: 21 March 2025