20 December 2018 – In the BlackRock case, the Upper Tribunal considered whether a single supply of fund management services could…
Continue ReadingLife Assurance Manual
13 December 2018 – HMRC has published draft new guidance on the corporation tax treatment of life assurance companies under…
Continue ReadingIFRS 17 deferral
14 November 2018 – The International Accounting Standards Board (IASB) has proposed a one-year deferral of the effective date for…
Continue ReadingOffshore property funds
7 November 2018 – The UK is broadening its tax base to include disposals of all forms of UK land…
Continue ReadingCapital loss restriction
29 October 2018 – The Government has announced in its Autumn Budget that corporate capital losses will be brought into…
Continue ReadingMutual deferred shares
23 October 2018 – HM Treasury has announced that, following consultation with mutual insurers and their representatives, it has decided…
Continue ReadingWelsh rates of income tax
23 October 2018 – HMRC has published a technical note clarifying the scope of the Welsh rates of Income Tax…
Continue ReadingOTS report: guidance for taxpayers
5 October 2018 – The Office for Tax Simplification has published a report which sets out a strategic vision for…
Continue ReadingHMRC guidance: Corporate Interest Restriction
17 September 2018 – HMRC has updated its guidance on the new Corporate Interest Restriction rules that limit corporation tax…
Continue ReadingPrudential Assurance judgment
25 July 2018 – The Supreme Court has released its judgment in the long running Prudential Assurance case which mainly…
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