Issue 1421

Analysis

• The UK’s proposed digital services tax
• Finance Bill 2019: something old, something new…
• The provision of information by one tax authority to another: lessons from Chatfield
• Tax and the City review for November 2018
• VAT and the evolution of the special investment fund

In brief

• Financial transaction tax proposal to be reborn?
• Finance Bill 2019: overseas investors in UK real estate through offshore property unit trusts
• Vigne vindicated: preconceptions prohibited
• Scotland’s new financial powers

News

• Lords committee calls for halt to offshore time limits extension
• Consultation on digital services tax
• Non-residents’ gains on UK property and collective investment schemes
• Consultation on the taxation of trusts
• Repayment of pensions overseas transfer charge: draft regulations
• Consultation on stamp duty and SDRT consideration rules
• VAT reverse charge for building and construction services
• EU temporary VAT reverse charge extended to 2022
• Commission starts proceedings against Isle of Man VAT treatment of aircraft
• UK VAT gap
• HMRC increases yields through ADR
• Tax treaty with Japan updated for MLI
• Controls on cash entering or leaving the EU
• Finance Bill 2019: second reading
• HMRC writes to businesses in MTD pilot
• GAAR advisory panel issues two new opinions
• Consultation on harmonising amendments to tax returns
• CIOT creates Brexit webpage
• New HMRC guidance

Cases

• In the matter of Unilever and in the matter of the Companies Act 2006
• A Banks v HMRC
• V M Gadhavi and others v HMRC
• A McCashin v HMRC
• C&D Foods Acquisition ApS v Skatteministeriet

One minute with

• One minute with... Andrew Howard

Reports

• Finance Bill 2019: something old, something new…