Table of Contents Issue 4 2024
Issue 4 2024
Table of Contents
Current Notes
- The remittance basis of taxation: an overview - Charles Garavan
- GloBE and compliance: ten observations - Grant Wardell-Johnson
Introduction to the Finance Act Notes
- Finance Act 2024 and Finance (No.2 Act) 2024: an end and a beginning… - Sarah Squires
Finance Act 2024
- Section 2 and Schedule 1: new regime for research and development carried out by companies: the Enhanced R&D Intensive Scheme (ERIS) - Benjamin Craig
- Section 3 and Schedule 2: films, television programmes and video games produced by companies - Ceri Stoner
- Section 8 and Schedule 7: real estate investment trusts - Adam Jobson
- Section 9 and Schedule 8: tonnage tax—managers of ships; Section 10: increase in capital allowances limit for ship leasing - Matthew Hodkin and Sofia Casselbrant
- Section 11: extension of EIS relief and VCT relief to shares issued before 6 April 2035 - Andrew Harper
- Section 14 and Schedule 9: pensions—provision in connection with abolition of the lifetime allowance charge - Paul Brice
- Section 16 and Schedule 10: the cash basis - David Massey
- Section 17: PAYE regulations: special types of payer or payee—getting it right: do the IR35 offset rules work? - Alastair McQuater and Adam Chick
- Section 19: growth market exemption: qualifying UK multilateral trading facilities etc. - Jemma Dick and Cameron Dwyer
- Section 20 and Schedule 11: capital-raising arrangements etc. - Dominic Foulkes
- Section 21: electricity generator levy: new investment exemption - Karolis Matikonis
- Section 22 and Schedule 12: Pillar Two—ensuring consistency of Parts 3 and 4 of the Finance (No.2) Act 2023 with OECD rules etc. - Bezhan Salehy
- Section 28: interpretation of VAT and excise law—where exactly does section 28 of the Finance Act 2024 leave post-Brexit VAT? - Etienne Wong
- Sections 32–34: evasion, avoidance etc.: will the UK government’s latest measures targeting promoters of tax avoidance schemes and tax fraud be effective? - Adam Craggs
Finance (No.2) Act 2024 Notes
- Section 5: high income child benefit charge; increase in thresholds - Glen Loutzenhiser
- Section 7: abolition of multiple dwellings relief for SDLT - John Shallcross
- Sections 8–10: miscellaneous SDLT measures - John Shallcross
- Sections 14 and 15: additional relief for low-budget films with specified UK connection - Ceri Stoner
- Section 19: energy security investment mechanism - Karolis Matikonis
- Section 22: transfer of assets abroad - Dom Rothbarth and Kunal Vyas
Book Reviews
- The Oxford Handbook of International Tax Law (Oxford: Oxford University Press, 2023), by Florian Hasse and Georg Kofler (eds) - Maria Kendrick
- Dispute Resolution under Tax Treaties and Beyond (Amsterdam: IBFD, 2023), by Guglielmo Maisto (ed.) - Qiang (John) Cai
- Building Global International Tax Law-Essays in Honour of Guglielmo Maisto (Amsterdam: IBFD, 2022), by Pasquale Pistone (ed.) - Christiana HJI Panayi
- The OECD’s Global Minimum Tax and its Implementation in the EU—A Legal Analysis of Pillar Two in the Light of Tax Treaty and EU Law (Alphen aan den Rijn: Kluwer, 2023), by Valentin Bendlinger - Christiana HJI Panayi
Case Notes
- SC Adient Ltd & Co KG: (still no) procurement of a fixed establishment by a legally independent entity - Stefanie Geringer
- SilverDoor Ltd v HMRC: revolutionary expansion or orthodox application of tests concerning the role of contract law in VAT and single/multiple supplies? - James Hurst and Fabian Barth
- BlackRock, Kwik-Fit and JTI: developments in the unallowable purpose rule - Simon Skinner, Joseph Sheldrick and Laura Hodgson
Book Reviews
- International Handbook on Clinical Tax Education (London: University of London Press, 2023), by Amy Lawton, Annette Morgan, David Massey and Donovan Castelyn (eds) - John McLaren
- International Taxation of Trust Income (Cambridge: Cambridge University Press, 2019), by Mark Brabazon - Pablo Andrés Hernández González-Barreda
Tables of Contents:
Table of Contents Issue 4 2024
Table of Contents Issue 3 2024
Table of Contents Issue 2 2024
Table of Contents Issue 1 2024
Table of Contents 2023
Table of Contents 2022
Table of Contents 2021
Finance Act 2020 Note ss.98 to 100 by Martin Shah
Table of Contents 2020
Table of Contents 2019
Table of Contents 2018
Sample issue: Finance Act issue 2019;
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