In our regular Q&A series from Croner Taxwise, tax adviser, Ibrahim Nalla explores the implications of capital gains tax on gift giving after compliance changes which will apply from April 2020
The OECD has released the first detailed guidance on use of the arm's length principle for transfer pricing on financial transactions as part of its base erosion and profit shifting (BEPS) clampdown
The threshold for being named and shamed for flouting national minimum wage (NMW) rules has been raised to £500, while salary sacrifice schemes will no longer be taken into account
IR35 contractors mid-way through a contract when the off-payroll working rules for the private sector come into force in April will only go on payroll from the new 2020-21 tax year, reports Sara White
In this month’s VAT updates, Graham Elliott considers digital newspapers in News Corp v HMRC, ongoing DIY housebuilder time limits cases and new regulations relating to call off stocks
From April, changes to the employment allowance will become de minimis state aid and HMRC has made the reporting rquirements less painful to encourage smaller businesses to use the tax break to reduce their NICs' bill
From April 2020, non-UK resident companies will have to pay corporation tax on UK property income for the first time, with new rules for collective investment vehicles
Kickboxing company Premier Family Martial Arts LLP has lost a VAT dispute with HMRC, as they tried to appeal that kickboxing should be exempt from VAT because it is a form of tuition, covering a subject that is part of school education
The government has published legislation requiring taxpayers and their advisers to disclose details of certain cross-border arrangements to HMRC as part of moves to crack down on tax avoidance, but has watered down the original penalty regime
HMRC has published outline guidance on the changes to the regulations on money laundering and terrorist financing, which have been extended to cover lettings agents and art dealers from mid-January, with more detailed information set to follow
HMRC has lost an appeal at the Upper Tribunal over zero rated VAT on digital newspapers with the publishers of The Times arguing that digital versions of its newspapers are not a service
The government has agreed to defer loan charge repayment date to September 2020 in a move which will see 11,000 affected taxpayers removed from the tax clawback following the release of the Amyas review
Musical impresario Andrew Lloyd Webber has won a tax case against HMRC over a claim for a capital gains tax rebate over development of a luxury beachside mansion in Barbados which was never completed
