Issue 1447

Analysis

• How to handle entrepreneurs’ relief
• Tax and the City review for June 2019
• Image rights payments are earnings
• AG opinion in Cardpoint: operating ATMs is not VAT exempt

In brief

• Land for the many
• Self's assessment: tax and the media
• Taxing the digital economy

News

• Tax promises rain down from Tory hopefuls
• NICs (Termination Awards and Sporting Testimonials) Bill debates
• Armed forces accommodation allowance exemption
• HMRC cancels 6,000 child benefit charge penalties
• Reverse charge for building and construction services
• Committee recommends devolving APD to Wales by 2021
• Changes to VAT MOSS rate for Ireland
• OECD tax report to G20 in Japan
• Reporting disguised remuneration loans
• Revenue Scotland to upgrade tax portal in July
• HMRC guidance: 14 June 2019

Cases

• Development Securities and others v HMRC
• D Briggs and others v HMRC
• Northumbria Healthcare NHS Foundation Trust v HMRC
• The Glasgow School of Art v HMRC
• Ad Hoc Management v HMRC

One minute with

• One minute with... Robert Waterson