Issue 1407

Analysis

• Guide to the draft Finance Bill 2019 provisions
• Draft Finance Bill 2019: the impact on MNCs
• Draft Finance Bill 2019: the private client perspective
• Draft Finance Bill 2019: compliance and enforcement aspects
• Draft Finance Bill 2019: entrepreneurs’ relief on cessation of personal company status
• Tax and the City briefing for July 2018

In brief

• UK property gains for non-residents
• Points mean penalties

News

• HMRC consults on updating civil information powers
• State aid approval for EIS and VCT changes
• Film, TV and video games relief after Brexit
• Taxing digital economy a priority
• IR35 and mutuality of obligation
• New taxes vs simplification
• HMRC clarifies ‘residential property’ for SDLT
• EC VAT Committee updates guidelines
• Offshore, corporate and wealthy? HMRC is watching
• New HMRC guidance

Cases

• Zipvit v HMRC
• Minera Las Bambas and another v Glencore Queensland and others
• R Ames v HMRC
• Oxbotica v HMRC
• Marle Participations SARL v Ministre de l’Économie et des Finances

One minute with

• One minute with... Arun Birla