Issue 1426

Analysis

• Tax and corporate governance: joining the dots
• The future of tax simplification
• 2019: will the economy stay on track?
• Banks: a real Brexit tax
• C&D Foods: the Good, the Bad and the Ugly
• Tax challenges of digitalisation: the view from the OECD
• Planning for deemed domicile after 15 years
• HMRC’s information powers: the restriction for working papers

In brief

• Stamp duty surcharge has unintended consequence
• Entrepreneurs’ relief change
• Scottish Budget 2018
• Taxing cryptocurrencies

News

• Finance Bill 2019 completes Commons stages
• Government responds to Taylor review with ‘good work plan’
• Patent box R&D relief up 25%
• HMRC consults on draft life assurance manual
• HMRC consults on electronic sales suppression
• Tax treatment of cryptoassets for individuals
• Scottish LBTT rate changes
• HMRC reviews overseas refund scheme VAT claims
• VAT treatment of retained payments and deposits
• VAT on postal packets after Brexit
• EU VAT data-sharing by payment service providers
• Tobacco duty
• UK/Cyprus DTC protocol on pensions
• Crown dependencies’ double taxation agreements
• Gibraltar must recover €100m in illegal state aid
• Tax treaties updated for MLI
• HMRC writes to businesses permitted to defer MTD
• OECD report on transparency of tax rulings
• Code of practice on taxation for banks: annual report
• Update on HMRC office transformation programme
• New HMRC guidance
• Welsh final Budget for 2019/20

Cases

• BlackRock Investment Management v HMRC
• Ball UK Holdings v HMRC
• D Sinclair v HMRC
• The Core (Swindon) v HMRC
• J Huntley v HMRC

One minute with

• One minute with... Sarah Woodall