Issue 1423

Analysis

• The new income tax charge on offshore receipts in respect of intangibles
• International briefing for November 2018
• Further reflections on the taxation of crypto-assets
• Addo: disclosure in tax appeals
• Collective insanity: the problem with offshore income gains
• Stoke and the sporting services VAT exemption

In brief

• Judicial review challenge in Vacation Rentals
• Moves like Jagger
• Self’s assessment: the loan charge

News

• MPs debate effects of 2019 loan charge
• Lords recommend delaying MTD for VAT until 2020
• Company cars: advisory fuel rates
• OTS first report on review of IHT administration
• Customs, VAT and excise regulations for ‘no deal’
• Research points to non-dom exodus
• New customs arrangements for Crown Dependencies
• Government funding for customs declarations
• Scottish VAT assignment model
• Welsh landfill disposals tax rates
• Climate change agreements after Brexit
• OECD updates guidance on residence by investment schemes
• Finance Bill 2019: public Bill committee
• HMRC guidance

Cases

• C Beagles v HMRC
• G Hymanson v HMRC
• The Queen on the application of Vacation Rentals (UK) v HMRC
• S A Jagger v HMRC
• K Graham v HMRC

One minute with

• One minute with... Jo Crookshank