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Film losses
The general anti-abuse rule advisory panel has published its opinion on individuals claiming relief for film related losses and split sale of interest in partnerships. It concluded that the entering into and carrying out of the arrangements was not a reasonable course of action in relation to the relevant tax provisions.
Agent Update 70
The latest Agent Update is available. It includes articles on the UK’s exit from the EU Making Tax Digital loan charge reporting requirements and non-UK residents’ gains on UK land.
Entry summary declarations
The government has announced plans to phase in entry summary declarations for EU imports if the UK leaves the EU without a deal.
OECD peer reviews
The Organisation for Economic Co-operation and Development is gathering information for its eighth batch of mutual agreement procedure peer reviews that monitor minimum standards under base erosion and profit shifting action 14. The...
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