Issue 1429

Analysis

• How to handle the cleansing and mixed funds rules
• CGT deferral on ceasing UK residence: the exit charge payment plan
• Data centres and tax territoriality
• The Finance Bill rules on profit fragmentation
• The VAT review for February 2019

In brief

• Compliance under the new NRCGT regime
• ‘No deal’ Brexit and the postponed accounting import VAT regime
• Stamp duty relief is property-sensitive
• Parry: transfers between pension schemes

News

• OECD identifies next steps towards digital economy taxation
• NAO report on North Sea oil and gas decommissioning
• PAYE regulations for the loan charge
• Revenue Scotland updates LBTT guidance
• Greenhouse gas emissions trading after Brexit
• Further Brexit regulations
• Commission refers UK to ECJ over VAT Terminal Markets Order
• Latest OECD progress report on harmful tax practices
• Finance Bill 2019: Lords stages scheduled for 7 February
• Spring Statement set for 13 March
• New HMRC guidance

Cases

• Morgan Stanley & Co International v Ministre de l’Économie et des Finances
• A Kerrison v HMRC
• HMRC v Investec
• HMRC v Tesco Freetime and another
• Sea Chefs Cruise Services v Ministre de l’Action et des Comptes publics

One minute with

• One minute with... Gary Ashford