Legal News

Tax weekly highlights—15 August 2019

Published on: 15 August 2019
Published by: LexisPSL
  • Tax weekly highlights—15 August 2019
  • In this issue:
  • Funds
  • Loyalty bonus payments paid by platform service provider were annual payments (Hargreaves Lansdown v HMRC)
  • Draft guidance on authorised contractual schemes moved into Investment Funds Manual
  • Companies and corporation tax
  • HMRC adopts measures to reduce delay to R&D claims
  • International
  • HMRC publishes UK/Ireland DTT as amended by the BEPS Multilateral Instrument
  • Archiving of parts of International Manual continues
  • More...

Article summary

This week’s edition of Tax highlights includes the Upper Tribunal’s decision in Hargreaves Lansdown that a payment of a ‘loyalty bonus’ was pure income profit, and amounted to annual payments giving rise to an obligation to deduct and account for income tax. or take a trial to read the full analysis.

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