Issue 1430

Analysis

• OECD’s digital economy tax reform: the race to consensus
• GRI proposes a new tax transparency standard
• Corporate residence and the economic substance requirements
• A Brexit tax checklist: are you ready for ‘no deal’?
• Tax and the City review for February 2019

In brief

• Government publishes its good work plan
• Finance Bill 2019: voluntary returns
• Why The Beatles’ legacy lives on … in tax

News

• Government responds to Lords committee reports on MTD and HMRC powers
• National minimum wage rates
• HMRC updates traders’ guides for a no-deal Brexit
• Brexit regulations
• Loan charge settlement terms relaxed
• Tax avoidance ‘spotlight’ on phoenixism
• New HMRC guidance

Cases

• HMRC v Curzon Capital Ltd
• R Grint v HMRC
• Eat Ltd v HMRC
• Sacutia Healthcare v HMRC
• Pierhead Drinks v HMRC

One minute with

• One minute with... Zoe Feller