Issue 1441

Analysis

• Time limit traps: lessons from the 2019 loan charge
• The VAT review for May 2019
• The international tax compliance landscape in 2019
• NCL Investments Ltd: accounting not optional
• Derry: carry back of share loss relief

In brief

• Self's assessment: pensions tax relief
• Ritchie: discovery assessments
• Hargreaves: 'staleness' and discovery assessments
• Hely-Hutchinson and legitimate expectation

News

• Commission publishes full version of UK CFC state aid decision: recovery 'tougher than expected'
• Call for evidence on social investment tax relief
• NICs Bill introduced
• Commission proposes VAT and excise duty exemption for EU forces
• VAT reverse charge for building and construction services
• Crown dependencies update economic substance guidance
• International exchange of information agreements
• OECD releases full update of Model Tax Convention
• Dominica signs multilateral convention on tax matters and CRS MCAA
• Improving tax compliance among wealthy individuals
• HMRC guidance: 3 May 2019

Cases

• Oxford Instruments UK 2013 Ltd v HMRC
• Vermilion Holdings v HMRC
• Atholl House Productions v HMRC
• Hannover Leasing Wachstumswerte Europa Beteiligungsgesellschaft and another v HMRC
• The Rank Group Plc v HMRC

One minute with

• One minute with... James Gopsill