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Issue : Vol 183, Issue 4678

Issue : Vol 183, Issue 4678

9 Jan 2019

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IN THIS ISSUE

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Multiple benefits

Always a lottery?

Divorce day

Something old, something new

Digital changes

Government makes welcome tweak to ER rules

Loan to company owned by trust holding overseas property.

When is a management charge not a management charge?

Tax on import of metal from eastern Europe.

VAT registration when turnover fluctuates.

Rural payments; A trust event; Hair-brained scheme; French flat

HMRC Trusts and Estates Newsletter: December 2018

VAT: New details on rules for e-commerce presented, including a new role for online marketplaces in the fight against tax fraud.

A unique report by PwC and the World Bank Group.

H Yechiel (TC6829)

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Tax tip: ULEZ costs Readers’ forum: Will deed of variation result in stamp duty land tax liability removal? Readers’ forum: Tax treatment of UK- resident’s growth shares Readers’ forum: Is there still a VAT advantage to including a booking fee? Readers’ forum: Change from commercial to residential

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NEWS

HMRC is resourced to meet the needs of the public, says the government Businesses urged to check VAT details HMRC wrongly refunding some voluntary class 2 payments New online service to check state pension entitlement launched Making tax digital pilot running on old rules

Third slide

Deadline dates for June 2024

CASES

Transitional provision do not apply to carried interest Loan was an unauthorised member payment Provision for future payments is not deductible Gold bullion was never available to be delivered Company denied use of the flat rate scheme

MOST POPULAR

HMRC is resourced to meet the needs of the public, says the government Businesses urged to check VAT details HMRC wrongly refunding some voluntary class 2 payments New online service to check state pension entitlement launched Making tax digital pilot running on old rules

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