Issue 1436

Analysis

• The Danish conduit cases: a landmark ruling on withholding tax and abuse of rights
• Farnborough Airport: losing control?
• The proposals on insolvency and Crown preference
• Brexit: all united by fatigue and confusion
• How to manage a domicile enquiry
• Quarterly contentious tax review

In brief

• The OECD’s public consultation on digital tax reform
• Transfer pricing disputes: practical tips
• Proposed reform of UK corporate criminal liability

News

• Survey shows most businesses unprepared for new corporate criminal offences
• Professional bodies revise deemed-domicile Q&As
• VAT groups and bought-in services
• Changes to rules on VAT adjustments in the course of business
• HMRC delays customs special procedure authorisation change
• Brexit preparation guides
• New UK/Austria treaty in force
• Tax treaty with Australia updated for MLI
• OECD publishes further tax transparency reports
• Scottish government consults on tax policy framework
• HMRC guidance: 22 March 2019

Cases

• HMRC v Joint Administrators of Lehman Brothers International
• Praesto Consulting UK v HMRC
• Skatteverket v Srf konsulterna AB
• Cube Construction (Southern) v HMRC
• Snow Factor v HMRC

One minute with

• One minute with... Matthew Rowbotham