Issue 1422

Analysis

• How to handle employee ownership trusts
• Entrepreneurs’ relief: Hammond’s disappearing trick
• Tax aspects of the draft EU withdrawal agreement
• New structures and buildings allowance: what we know so far
• Private client briefing for November 2018
• The taxation of trusts: a review

In brief

• Self’s assessment: why aren’t some companies paying more corporation tax?
• Love and the buildings transaction tax
• Recent changes to capital allowances for large infrastructure projects
• Amendments to the IHT position of settlements after the settlor becomes deemed domiciled

News

• Finance Bill 2019: opposition forces amendments at committee stage
• Company car and van benefit
• NAO report on BBC’s application of IR35
• Business to consumer supplies of digital services
• UK has second most effective tax system in G20
• Directive on e-publications in force
• Soft drinks industry levy raises £153.8m
• OECD news
• IOM publishes ‘economic substance’ legislation
• Lords criticise use of delegated powers
• New HMRC guidance

Cases

• Fowler v HMRC
• B Slocock v HMRC
• Dr C Goudie & Dr A Sheldon v Revenue Scotland
• Vasco Properties v HMRC
• George Edwards Consulting v HMRC

One minute with

• One minute with... David Wilson