Tax Aware Issue 10: November 2019 News Tax, the General Election and the New Year In light of the upcoming General Election (on 12 December 2019), below are some of the tax policies the Labour Party may reportedly seek to implement if elected. News Taxing the digital economy: A moving target Reforming the system of assessing and collecting tax from the digital sector has attracted wide interest for some years now. News Rollover relief: HMRC out for a duck In Leeds Cricket Football & Athletic Co [2019] TC 07362, the Tribunal considered how goodwill may qualify for CGT "rollover relief". News Risk of annual HMRC enquiry where the Corporate Criminal Offence is not addressed There have been recent changes in HMRC's risk assessment process that mean that companies or partnerships that fail to properly address the "corporate criminal offences" requirements may face annual enquiries into their tax affairs. News The evolving landscape of IR35 disputes The recent decisions of Paya Limited and others [2019] UKFTT 583 and Christa Ackroyd [2019] UKUT 0326 have shed further light on the application of the IR35 legislation. News Giving your shares: A tax-efficient alternative to charitable giving Cash is generally the type of asset most commonly donated to charity. However, individuals are increasingly looking for other forms of charitable giving which suit their needs and objectives. News PPR: Good news for off-plan purchasers In Higgins v Revenue and Customs [2019] EWCA Civ 1860, the Court of Appeal reversed the earlier findings which limited principal private residence relief (PPR) where there was a delay between completion and occupation. News Back to back sales prevent VAT TOGC relief In The General Distribution Storage Ltd [2019] TC 07352, the Tribunal discussed the application of the VAT relief available to a qualifying "transfer of a business as a going concern" (TOGC relief) in respect of a series of immediately consecutive transfers. Subscribe Never miss a publication by signing up to our mailing list Subscribe Tax Aware: Subscribe Tax Aware Issues Issue 20 Dec 2023 Issue 19 May 2023 Issue 18 Jan 2023 Issue 17 Sep 2022 Issue 16 Apr 2022 Issue 15 Jan 2022 Issue 14 Jun 2021 Issue 13 Feb 2021 Issue 12 Sep 2020 Issue 11 Apr 2020 Issue 10 Nov 2019 Issue 9 Jul 2019 Issue 8 Feb 2019 Issue 7 Oct 2018 Issue 6 Jul 2018 Issue 5 Apr 2018 Issue 4 Jan 2018 Issue 3 Oct 2017 Share
News Tax, the General Election and the New Year In light of the upcoming General Election (on 12 December 2019), below are some of the tax policies the Labour Party may reportedly seek to implement if elected.
News Taxing the digital economy: A moving target Reforming the system of assessing and collecting tax from the digital sector has attracted wide interest for some years now.
News Rollover relief: HMRC out for a duck In Leeds Cricket Football & Athletic Co [2019] TC 07362, the Tribunal considered how goodwill may qualify for CGT "rollover relief".
News Risk of annual HMRC enquiry where the Corporate Criminal Offence is not addressed There have been recent changes in HMRC's risk assessment process that mean that companies or partnerships that fail to properly address the "corporate criminal offences" requirements may face annual enquiries into their tax affairs.
News The evolving landscape of IR35 disputes The recent decisions of Paya Limited and others [2019] UKFTT 583 and Christa Ackroyd [2019] UKUT 0326 have shed further light on the application of the IR35 legislation.
News Giving your shares: A tax-efficient alternative to charitable giving Cash is generally the type of asset most commonly donated to charity. However, individuals are increasingly looking for other forms of charitable giving which suit their needs and objectives.
News PPR: Good news for off-plan purchasers In Higgins v Revenue and Customs [2019] EWCA Civ 1860, the Court of Appeal reversed the earlier findings which limited principal private residence relief (PPR) where there was a delay between completion and occupation.
News Back to back sales prevent VAT TOGC relief In The General Distribution Storage Ltd [2019] TC 07352, the Tribunal discussed the application of the VAT relief available to a qualifying "transfer of a business as a going concern" (TOGC relief) in respect of a series of immediately consecutive transfers.