2018-19—Budget, Finance Bill and Spring Statement

ARCHIVED: This Overview has been archived and is not maintained. This subtopic draws together content on the fiscal events throughout the tax year 2018–19 starting with the release of the draft provisions for Finance Bill 2019, through the Budget in 2018 to the passage through parliament of the Finance Act 2019 (FA 2019), and the Spring Statement in 2019.

All the analysis produced in this topic will be collected in Practice Note: 2018–19—Budget, Finance Bill and Spring Statement—Private Client analysis [Archived].

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Latest Private Client News

UT follows previous decision on VAT treatment of government-funded education programmes (HMRC v Colchester Institute Corporation)

Tax analysis: In HMRC v Colchester Institute Corporation [2024] UKUT 397 (TCC) (4 December 2024) the Upper Tribunal (UT) dismissed HMRC’s appeal against a decision of the First-tier Tax Tribunal (FTT) that the government-funded provision of further and higher education and vocational training constituted a supply of services for consideration for VAT purposes because there was a direct link between the services and the consideration.

QUESTION OF THE WEEK: Is it appropriate for the manager of the care home where the donor lives to be appointed as replacement attorney in their personal capacity?

This Q&A considers whether it is appropriate for the manager of the care home where the donor lives to be appointed as replacement attorney in their personal capacity.

Private Client weekly highlights—5 December 2024

This week’s edition of Private Client highlights includes: (1) the Office of the Public Guardian upgrades processing time for LPA applications; (2) Newfield v Revenue and Customs Commissioners, in which the UT held that the appellant failed to satisfy the Ladd v Marshall test for admitting new evidence on appeal regarding the existence of a trust; (3) HMRC v The Taxpayer, where the UT considered a taxpayer’s application for permanent anonymity and third party disclosure request; (4) Lefort v HMRC, in which the Tribunal upheld HMRC’s Fixed Protection revocation, notwithstanding the taxpayer having been mistaken in continuing to make pension contributions after 6 April 2014; (5) Malik v Malik, in which the court upheld a defence for adverse possession by way of estoppel; (6) the Scottish government launches a consultation on digital assets and publishes its budget for 2025–26; and (7) MPs vote in favour of Assisted Dying Bill.

OSCR reminds Scottish charities to submit annual returns and issues caution for non-compliance

The Scottish Charity Regulator (OSCR) has reminded charities in Scotland of their legal duty to file and electronically submit all annual return documentation, including an external review report within nine months after their financial year end. OSCR highlights the importance of submitting these documents timeously, emphasising that delayed submissions will be visible on the Scottish Charity Register and the regulator would also exercise its power of removal should charities fail to comply accordingly.