Issue 1428

Analysis

• Beagles: ‘staleness’ in discovery
• Private client review for January 2019
• International review for January 2019
• VAT and SIFs: what does ‘management’ mean?
• How to handle employee ownership trusts

In brief

• Greenisland and reasonable excuse
• Construction company or tax collector?
• Self’s assessment: why aren’t some companies paying more corporation tax?

News

• OTS review of technology and tax simplification
• Oil and gas allowances
• HMRC extends deadline for trusts review
• Draft guidance on extension of NRCGT
• Preferential trading schemes after Brexit
• VAT legislation for a ‘no deal’ Brexit
• Effect of ‘no deal’ Brexit on binding tariff information
• Israel tax treaty protocol signed
• Guernsey double taxation agreement in force
• Tax avoidance ‘spotlight’ on loan schemes
• Timetable for public beneficial ownership registers in OTs extended
• Finance Bill 2019: Lords stages scheduled
• New HMRC guidance

Cases

• W Resources plc v HMRC
• J Charman v HMRC
• S May and others v HMRC
• J Dickinson and others v HMRC
• K Tutty v HMRC

One minute with

• One minute with... Daniel Lewin