UK Tax News - Issue 3 (2019)

Topics include:

•           FB 2019 update;

•           UT considers computation of profits of partnerships;

•           Guidance on new NRCGT;

•           Director not liable for under-paid PAYE;

•           Avoidance involving contrived loan arrangements;

•           FTT finds Schedule 36 notices invalid;

•           Amendment to align VAT exemption for pension funds with EU law;

•           VAT on “barter” arrangements;

•           FTT finds VAT invoices invalid;

•           Restructuring of VAT manual;

•           New Guernsey-UK DTT;

•           Israel-UK protocol signed;

•           Welsh rates of income tax.