Issue 1449

Analysis

• International review for June 2019
• How to handle HMRC transfer pricing enquiries
• The DOTAS conundrum: lessons from Hyrax and Curzon
• Land remediation tax relief: ten years on
• Non-residents and UK real estate: the April 2019 changes

In brief

• GATT 24 and a no-deal Brexit
• Lessons from the Court of Appeal judgment in Archer
• Tax relief for film investment

News

• Measuring the tax gap in 2017/18
• Draft Finance Bill expected on 11 July
• Restricting the employment allowance: draft regs
• Crown dependencies promise public registers by 2023
• Group of US billionaires calls for wealth tax
• Swiss corporate tax reforms confirmed
• HMRC reassesses communications around CGT payment changes
• HMRC guidance: 28 June 2019
• CIOT parliamentary reception 2019

Cases

• Minera Las Bambas and another v Glencore Queensland and others
• Queen on the application of S Archer v HMRC
• M Malik v HMRC
• The Queen on the application of Medway Soft Drinks and another v HMRC
• HMRC v M H Katib

One minute with

• One minute with... Sarah Fahy

Practice guides

• How to handle HMRC transfer pricing enquiries