Issue 1440

Analysis

• Praesto Consulting: VAT on legal services
• HMRC’s defeat in Albatel: the IR35 puzzle
• International review for April 2019
• Private client review for April 2019
• Facilitation of tax evasion: the reality of prevention procedures
• LTT and SDLT: comparing anti-avoidance provisions
• When is HMRC’s duty of confidentiality overridden?
• Basic income: utopian dream or fiscal nightmare?

In brief

• VAT on legal costs
• Partnership expenses and HMRC’s guidance

News

• HMRC seeks greater share from US multinationals
• Further changes to hybrid capital instruments rules
• IR35 changes
• HMRC recognises Barbados Stock Exchange
• UK tax system ‘fundamentally unfair’ to small businesses
• Transposing the fifth money laundering directive
• Official rate remains 2.5%
• RTI trial for previous year corrections
• Diesel company car tax changes
• Recovering import VAT
• Tax treaty with Malta updated for MLI
• ‘Tax wedge’ falls in OECD countries
• HMRC review of direct debt recovery

Cases

• Big Bad Wolff Ltd v HMRC
• P Hunt v HMRC
• R (on the application of Derry) v HMRC
• Mydibel SA v Etat Belge
• ASE Plc v HMRC
• J Hargreaves v HMRC

One minute with

• One minute with... Becky Rees