Weekly tax brief | 14 February 2019

Why HMRC is looking Down Under for loan charge settlements
Andrew Hubbard
Information recently released following an FOI request has revealed that HMRC has written over 1,700 letters to people living overseas who are potentially subject to the loan charge, with Australia and New Zealand topping the list. The case underlines that whatever happens with Brexit, the increasing globalisation of the labour market is presenting a growing problem for tax authorities around the world. 

Additional tax for non-UK residents – will it really help cool the property market?
Rachel de Souza
This week, HMRC launched a consultation on introducing an SDLT surcharge for non-residents, the goal being to control house price inflation, but will it have the desired effect? 

What could happen to R&D tax relief after 29 March?
James Tetley
With fewer than 50 days to go until Brexit, senior HMRC policy advisers have shared their intentions around the impact on R&D tax credits.

Why understanding Gift Aid is not a piece of cake 
Andrew Robinson
As Gift Aid approaches its 30-year anniversary, HMRC is asking charities to raise awareness among fundraisers about what is covered under the scheme amid concerns that £1m may be being wrongly paid out every month.

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