Issue 1435

Analysis

• Spring Statement 2019: calm amidst the chaos
• Guide to the Spring Statement 2019
• Spring Statement 2019: economics view
• Private client review for March 2019
• 1.5% SDRT and no-deal Brexit
• Off-payroll working in the private sector: further consultation
• Brexit and direct tax: the perspective of the remaining 27

In brief

• CJEU ruling on the Parent-Subsidiary Directive and abuse of law
• Changes to QIPs regime for very large businesses
• Temporary tariff regime for no-deal Brexit
• Initial thoughts on the Spring Statement

News

• Spring Statement 2019
• Capital allowances
• New gilts
• Stamp duty and SDRT reliefs after Brexit
• ECOFIN agrees new VAT rules for e-commerce
• Extended deadline for surrender of 2018 EU ETS allowances
• VAT amendments for EU exit
• VAT appeals update
• EU adds ten jurisdictions to tax havens blacklist
• Netherlands looks to soften tax impact of no-deal Brexit
• Updated ‘Professional conduct in relation to taxation’
• Tax avoidance 'spotlights'
• Tribunal backlog continues to increase
• HMRC guidance: 15 March 2019

Cases

• HMRC v Hyrax Resourcing and others
• X GmbH v Finanzamt Stuttgart – Körperschaften
• Regards Photographiques v Ministre de l’action et des Comptes publics
• K Pokorowski v HMRC

One minute with

• One minute with... Angela Savin