Issue 1431

Analysis

• US tax reform: inbound investment
• Repayment claims: practicalities and procedure
• Private client review for February 2019
• Aladdin: a whole new world?

In brief

• SDLT changes from 1 March 2019
• All change for VAT on hotel deposits
• Why HMRC is looking down under for loan charge settlements

News

• Consultation on new SDLT surcharge for non-UK resident buyers
• R&D tax relief for SMEs
• Journalism review recommends new tax reliefs
• Welsh rates of income tax
• Making tax digital for VAT
• Draft tobacco products regulations
• Consultation on small brewers relief
• Government review of aggregates levy
• Lords committee inquiry into carbon pricing and Brexit
• Import tariffs after Brexit
• ECOFIN discusses qualified majority voting on taxation
• Finance Act 2019: royal assent
• Treasury committee says government fiscal objective has ‘no credibility’
• AAT calls for single digital tax return amendment process
• HMRC guidance: 15 February 2019

Cases

• Farnborough Airport Properties Company and another v HMRC
• Trustees of the Morrison 2002 Maintenance Trust and others v HMRC
• P N Bewley v HMRC
• Balhousie Holdings v HMRC
• The Queen on the application of Mr Jimenez v HMRC

One minute with

• One minute with... Pippa Booth